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    <title>Eligibility of Cenvat credit on CANTEEN SERVICES- Oct 08 To Aug 09</title>
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    <description>Only the unreversed balance of Cenvat credit claimed on outdoor catering services can be recovered; amounts already proportionately reversed and notified to the department are not recoverable. Recovery to the extent of costs recovered from employees is legally permissible and may lead to disallowance. For the period Oct 2008-Aug 2009 outdoor catering fell within the definition of &quot;input service&quot; under Rule 2(l) of the Cenvat Credit Rules, 2004; the exclusion of such services took effect from 1.4.2011.</description>
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      <description>Only the unreversed balance of Cenvat credit claimed on outdoor catering services can be recovered; amounts already proportionately reversed and notified to the department are not recoverable. Recovery to the extent of costs recovered from employees is legally permissible and may lead to disallowance. For the period Oct 2008-Aug 2009 outdoor catering fell within the definition of &quot;input service&quot; under Rule 2(l) of the Cenvat Credit Rules, 2004; the exclusion of such services took effect from 1.4.2011.</description>
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