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    <title>Service Tax on Canteen Services and Staff Transportation.</title>
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    <description>Whether Cenvat credit is admissible on canteen services provided by an external caterer who prepares food offsite and serves employees, and on staff transportation, given cited pre amendment case law allowing such credits but audit objections based on an amendment excluding outdoor catering; admissibility turns on nexus to manufacturing activity and the specific period for which credit was claimed under the statutory definition in force.</description>
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      <description>Whether Cenvat credit is admissible on canteen services provided by an external caterer who prepares food offsite and serves employees, and on staff transportation, given cited pre amendment case law allowing such credits but audit objections based on an amendment excluding outdoor catering; admissibility turns on nexus to manufacturing activity and the specific period for which credit was claimed under the statutory definition in force.</description>
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