2010 (5) TMI 211

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..... Tiju, SDR Authorized Representative CORAM: Shri Ashok Jindal, Member (Judicial) Per: Ashok Jindal, Member (Judicial)   The issue involved in this case is whether the appellants are entitled for availment of CENVAT credit on garden maintenance service and repairs of deep freezer installed in canteen. 2. The learned Advocate appearing on behalf of the appellant submits that thi....

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.... has been taken. The learned DR submitted that contrary view has been taken in the case of Kirloskar Oil Engines Ltd., Vikram Ispat and ManikGarh Cement. Hence the matter be referred to Larger Bench. 4. Heard. 5. I have gone through the decision relied upon by the learned Advocate the decision mentioned by the Ld. DR. I find that while passing the order in the case of ISMT (supra) and SEMCO ....