2010 (10) TMI 777

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.... Respondent. [Order per : Dhirendra Mishra, J. (Oral)]. - With consent of the parties, the matter is heard finally. 2. This appeal is directed against the order dated 11-6-2009 [2010 (17) S.T.R. 178 (Tri. - Del.)] passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench at New Delhi and the revenue has preferred this appeal on the following substantial questi....

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....ephones were installed in the residences of the staff which is not justified. Similarly, credit has been allowed as Pandal and Shamyana services were rendered in certain exigencies of the business. However, the finding of the Commissioner (Appeals) with regard to clearning and maintenance of garden has been set aside and the matter has been remanded to the Assessing Officer with a direction to all....

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....he manufacture of final products and (clearance of final products upto the place of removal,) and includes services used in relation to setting up, modernization, renovation or repairs of a factory premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, act....