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    <title>2009 (12) TMI 196 - CESTAT, MUMBAI</title>
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    <description>Cenvat credit was examined for service tax paid on gardening services used within factory / premises under the input service definition in Rule 2(l) of the Cenvat Credit Rules, 2004. The Tribunal applied its recent coordinate decisions and treated gardening service in the factory as falling within eligible input service for credit. On that basis, the credit was held admissible and the assessee succeeded.</description>
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      <description>Cenvat credit was examined for service tax paid on gardening services used within factory / premises under the input service definition in Rule 2(l) of the Cenvat Credit Rules, 2004. The Tribunal applied its recent coordinate decisions and treated gardening service in the factory as falling within eligible input service for credit. On that basis, the credit was held admissible and the assessee succeeded.</description>
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