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2015 (2) TMI 659

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.... Per: P S Pruthi: The appeal is directed against the Order-in-Appeal under which the Commissioner has disallowed input service credit on services of garden, maintenance holding that this has no nexus with the output service. The Commissioner relied on the Supreme Court judgment in the case of Maruti Suzuki vs. CCE 2009 (240) ELT 641 (SC) and in the case ofManikgarh Cement Works 2010 (18) STR....

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