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    <description>Cenvat credit on catering and rent-a-cab services was held inadmissible to the extent the service tax formed part of the cost recovered from employees, because that portion was borne by the ultimate consumer of the service. The Tribunal applied the Bombay High Court principle that credit cannot be claimed on tax embedded in a service cost passed on to the consumer. As no contrary factual or legal basis was shown, the denial of credit was sustained and the appeal failed.</description>
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