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    <title>2015 (10) TMI 2223 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision allowing credit on outdoor catering services, determining them to qualify as input services for credit purposes. Relying on precedents and a Bombay High Court decision, the Tribunal dismissed the Revenue&#039;s appeals and rejected the respondents&#039; cross objections, finding no basis for interference with the decision in favor of the respondents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=266949</link>
      <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision allowing credit on outdoor catering services, determining them to qualify as input services for credit purposes. Relying on precedents and a Bombay High Court decision, the Tribunal dismissed the Revenue&#039;s appeals and rejected the respondents&#039; cross objections, finding no basis for interference with the decision in favor of the respondents.</description>
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