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    <description>The High Court of Karnataka upheld the Tribunal&#039;s decision that catering services could qualify as input services regardless of the number of employees exceeding 250, rejecting the Revenue&#039;s challenge. The Court found no legal requirement for such services to be limited to establishments with over 250 workers, dismissing the Revenue&#039;s appeals as no substantial question of law was raised.</description>
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      <description>The High Court of Karnataka upheld the Tribunal&#039;s decision that catering services could qualify as input services regardless of the number of employees exceeding 250, rejecting the Revenue&#039;s challenge. The Court found no legal requirement for such services to be limited to establishments with over 250 workers, dismissing the Revenue&#039;s appeals as no substantial question of law was raised.</description>
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