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    <title>2015 (10) TMI 117 - CESTAT NEW DELHI</title>
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    <description>Cenvat credit on outdoor catering services was held admissible where the denial rested only on a single salary slip showing a nominal canteen deduction. The show cause notice did not allege recovery of canteen charges from employees, and the books of account and balance sheets reflected substantial staff and workers welfare expenditure. That recorded financial data supported the conclusion that canteen-related expense had been incurred, and the isolated slip was insufficient to displace it. The denial of credit was therefore not sustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=264842</link>
      <description>Cenvat credit on outdoor catering services was held admissible where the denial rested only on a single salary slip showing a nominal canteen deduction. The show cause notice did not allege recovery of canteen charges from employees, and the books of account and balance sheets reflected substantial staff and workers welfare expenditure. That recorded financial data supported the conclusion that canteen-related expense had been incurred, and the isolated slip was insufficient to displace it. The denial of credit was therefore not sustainable.</description>
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