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    <title>2016 (8) TMI 123 - CESTAT MUMBAI</title>
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    <description>CESTAT Mumbai allowed CENVAT credit claimed on Outdoor Catering, Club or Association, and Health and Fitness services post 1.4.2011, rejecting Revenue&#039;s denial based on Rule 2(l) of the Cenvat Credit Rules, 2004. The Tribunal found these services were used for business meetings, not personal employee consumption, and relied on precedent favoring credit eligibility. The appeal was decided in favor of the assessee.</description>
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      <description>CESTAT Mumbai allowed CENVAT credit claimed on Outdoor Catering, Club or Association, and Health and Fitness services post 1.4.2011, rejecting Revenue&#039;s denial based on Rule 2(l) of the Cenvat Credit Rules, 2004. The Tribunal found these services were used for business meetings, not personal employee consumption, and relied on precedent favoring credit eligibility. The appeal was decided in favor of the assessee.</description>
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