2013 (11) TMI 608

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....stay application No. C/Stay/10323/2013 and Appeal No. E/10355/2013-EX (DB) has been filed by the Appellant against OIA No. PJ/382/VDR-1/2012 dt. 27/12/2012 passed by Commissioner (Appeals), Vadodara. The issue involved in this case is whether the services availed by the appellants for maintenance of the garden in and around the factory are admissible as input services or not as per the definition ....

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....ated the reasoning given by Commr. (A). 4. After hearing both the sides and perusal of records it is observed that this issue is no more res-integra. Therefore, after allowing the stay application of the appellant the appeal itself is taken up for disposal. It is seen from letter dt. 17.07.2003 written by Ministry Forest & Environment to M/s. IOC the following has been casted as a responsibility ....