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    <title>2016 (6) TMI 1264 - CESTAT, NEW DELHI</title>
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    <description>Credit of service tax on outdoor catering, clearing and forwarding, and outward transportation from the factory gate to customers was treated as admissible because each service was covered by settled precedent recognising eligibility as an input service in the relevant factual setting. The tribunal therefore accepted credit on all three categories and rejected the Revenue&#039;s challenge, applying the principle that where binding appellate and High Court authority already settles eligibility, the credit cannot be denied.</description>
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      <link>https://www.taxtmi.com/caselaws?id=196494</link>
      <description>Credit of service tax on outdoor catering, clearing and forwarding, and outward transportation from the factory gate to customers was treated as admissible because each service was covered by settled precedent recognising eligibility as an input service in the relevant factual setting. The tribunal therefore accepted credit on all three categories and rejected the Revenue&#039;s challenge, applying the principle that where binding appellate and High Court authority already settles eligibility, the credit cannot be denied.</description>
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