2014 (8) TMI 664

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.... Navneet, Addl. Commissioner (AR), for the Respondent. ORDER The applicant has taken input service credit on the services of repair, maintenance and manpower recruitment services which are related to tugs and barges which are used for transportation of the goods to the mother vessel at the jetty. 2. The learned Counsel for the applicant submits that as held by the Hon'ble High Court of Bom....