2013 (3) TMI 276

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.... is in appeal against the impugned order wherein the 'input service' credit on outdoor catering service and manpower recruitment service was allowed by the Commissioner (Appeals) in an appeal filed by the respondent. 2. The short issue involved in this matter is that whether the respondent is entitled to avail input service credit as per Rule 2(1) of CENVAT Credit Rules, 2004 for outdoor catering....