2015 (12) TMI 272

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....AR) For the Respondent : Mr Raghavan Ramabhadran, Adv ORDER So far as the maintenance of windmill is concerned, this Bench has already decided that service availed for such maintenance make the claimant eligible to the Cenvat credit of the service tax paid. That is permissible to be availed. 2. So far as the second issue on the maintenance of garden is concerned, it is painfully noted ....

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....echanically recording that maintenance of garden was done, service tax paid was disallowed unnecessarily. 3. Learned counsel is correct to say so as above when materials on record are read. Authorities should take precautionary measure to record the material fact properly and list the same with evidence on record so that the decisions shall flow accordingly. Any recording of the fact which was ....