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    <title>2009 (6) TMI 1002 - CESTAT MUMBAI</title>
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    <description>Cenvat credit on outdoor catering service used to run a factory canteen was treated as admissible where a statutory obligation to provide a canteen existed and the subsidized food cost formed part of the cost of production. The service was regarded as falling within input service on that basis. Objections seeking remand on worker strength and production cost were not supported by the grounds of appeal, and no contrary factual dispute was shown on those points. The assessee was therefore entitled to retain the credit benefit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=186692</link>
      <description>Cenvat credit on outdoor catering service used to run a factory canteen was treated as admissible where a statutory obligation to provide a canteen existed and the subsidized food cost formed part of the cost of production. The service was regarded as falling within input service on that basis. Objections seeking remand on worker strength and production cost were not supported by the grounds of appeal, and no contrary factual dispute was shown on those points. The assessee was therefore entitled to retain the credit benefit.</description>
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