2014 (1) TMI 89

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....no, Superintendent (AR), for the Respondent. ORDER Heard both sides. 2. The appellants are engaged in the manufacture of sweetened carbonated beverages and aerated waters. The dispute relates to eligibility of credit of Service tax amounting to Rs. 72,594/- in respect of architecture services used by them. The appellants have used the architecture services for the purpose of putting ....