2010 (6) TMI 210

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....for the Appellant. Shri Jhamman Singh, JDR, for the Respondent. [Order]. - These appeals are filed by the appellants against the denial of CENVAT credit on input services like 'Garden Maintenance' by the lower authorities as per rule 2(1) of the Cenvat Credit Rules, 2004. 2. Earlier, this Tribunal has disallowed the input credit on 'Garden Maintenance Service' in appeals no. E/386/08, E/264/08....

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.... 26.8.2009. Hence, the issue is no more res integra as already been settled in favour of the appellant and the appeals may be allowed. 4. On the other hand, learned DR submitted that there are contrary decision, hence the matter may be referred to the Larger Bench for deciding the issue. 5. Heard both sides. 6. On careful examination of the submissions made by both sides, I find that the DR ha....