2015 (11) TMI 1539

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....ocate For the Respondent : Shri B. Balamurugan, AC (AR) ORDER Learned counsel says that service for catering was availed to maintain the canteen of the factory of the appellant. Maintenance of canteen being an obligation under the labour law, there should not be denial of CENVAT credit of service tax paid in respect of such canteen service availed. 2. Revenue agrees that there was a fa....