2013 (7) TMI 748

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....adhwa: Vide its impugned orders lower authorities have denied the benefit of Cenvat credit of service tax paid by the appellant to the service provider engaged in maintenance of garden and horticulture at the appellant's premises. Lower authorities have held that horticulture and garden maintenance cannot be held to be covered by the definition of input services. 2. I find that the issue is ....