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    <title>2017 (8) TMI 1378 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals, setting aside the disallowance of CENVAT credit for tax paid to providers of transport service for staff and outdoor catering services during 2011-13. It held that motor vehicles should be considered capital goods based on the service provider, and services primarily for personal use or consumption by employees are excluded from CENVAT credit. The decision provided consequential relief to the appellant.</description>
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      <description>The Tribunal allowed the appeals, setting aside the disallowance of CENVAT credit for tax paid to providers of transport service for staff and outdoor catering services during 2011-13. It held that motor vehicles should be considered capital goods based on the service provider, and services primarily for personal use or consumption by employees are excluded from CENVAT credit. The decision provided consequential relief to the appellant.</description>
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