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    <title>2019 (6) TMI 1203 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that credit on Outdoor Catering Services post 01.04.2011 is ineligible based on the exclusion clause in the definition of &#039;input service&#039; and the decision of the Larger Bench in a previous case. Penalties imposed on the appellants were set aside due to the interpretational nature of the issue. The appeals were partly allowed to the extent of setting aside the penalties.</description>
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      <description>The Tribunal held that credit on Outdoor Catering Services post 01.04.2011 is ineligible based on the exclusion clause in the definition of &#039;input service&#039; and the decision of the Larger Bench in a previous case. Penalties imposed on the appellants were set aside due to the interpretational nature of the issue. The appeals were partly allowed to the extent of setting aside the penalties.</description>
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