2013 (4) TMI 384

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....ri K.N. Joshi, A.R. JUDGEMENT Per : Mr. H.K. Thakur; Heard both sides. 2. The issue involved in this case is whether the supply made by the appellants is on FOR destination basis and whether the freight element and insurance has been included in the overall price. The second issue is regarding admissibility of service tax credit of services relating to maintenance of garden. 3. Ld. ....

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.... maintain adequate green cover hygiene of the industrialisation and therefore it is their obligation under the law and in view of the Karnataka High Court's order in the case of CCE Bangalore Vs. Millipore India Pvt. Ltd. 2012 (26) STR 514 (Kar.) the credit is admissible. 6. On the issue of admissibility of cenvat credit on gardening services the appellant has made out a strong case because as ....