2015 (9) TMI 822

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....sed Reprisentative Per: H.K. Thakur These appeals have been filed by the appellant with respect to demand of Cenvat Credit by the Lower Authorities on Mobile Phone Services, Garden Maintenance Services and making of Fencing Services availed by the appellant. 2) Shri Mehul Jivani (consultant) appearing on behalf of the Appellant argued that Cenvat Credit on Mobile Phone Services is covered....

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....r Fencing learned consultant relied upon the case law of Nirma Ltd. Vs. Commissioner of Custom Excise and Service Tax Vadodara-I [2013 (32) STR 622 (Tribunal-Ahmedabad)]. It was his case that the Fencing was got done for the additional land for warehouse construction which was adjoining to the factory premises of the appellant and was got included in their registered premises as per FM.V?Misc-99?R....