Refund of Unutilized CENVAT Credit Allowed for Services Like Catering and Cab Rentals for Employee Transport.

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....Refund of unutilized CENVAT Credit - the services like outdoor catering or rent-a-cab to pick-up and dropping of the employees, would be eligible for credit - refund cannot be denied holding that there is no nexus between those services and the output service exported by the appellant.....