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    <title>2012 (6) TMI 748 - CESTAT AHMEDABAD</title>
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    <description>The judge dismissed the Revenue&#039;s appeal, affirming the admissibility of cenvat credit on service tax for landscaping services, citing a recent High Court decision. The High Court ruled that such services are integral to a manufacturer&#039;s business activities, entitling the respondent to claim credit for service tax paid on landscaping services.</description>
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      <description>The judge dismissed the Revenue&#039;s appeal, affirming the admissibility of cenvat credit on service tax for landscaping services, citing a recent High Court decision. The High Court ruled that such services are integral to a manufacturer&#039;s business activities, entitling the respondent to claim credit for service tax paid on landscaping services.</description>
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