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    <title>2018 (2) TMI 1487 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that the appellant was entitled to CENVAT credit on common input services used in the factory, except for outdoor catering services. It was determined that services related to production were eligible for credit, while common amenities were to be distributed based on individual unit turnover. The Tribunal denied credit for outdoor catering services due to personal consumption by employees, distinguishing a prior judgment. The matter was remanded for re-quantification of credit based on turnover proportions.</description>
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      <description>The Tribunal held that the appellant was entitled to CENVAT credit on common input services used in the factory, except for outdoor catering services. It was determined that services related to production were eligible for credit, while common amenities were to be distributed based on individual unit turnover. The Tribunal denied credit for outdoor catering services due to personal consumption by employees, distinguishing a prior judgment. The matter was remanded for re-quantification of credit based on turnover proportions.</description>
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