2016 (6) TMI 322

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....al is filed against Commissioner (Appeals) order dt. 13.11.2014. 2. After hearing both sides, I find that the short issue relates to denial of input credit of the service tax paid on the input service viz. gardening service. The adjudicating authority denied the credit of Rs. 26,861/- and also imposed equal penalty under Rule 13. Commissioner (Appeals) upheld the same. I find that the appellants ....

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....the assessee and held that credit is admissible on the gardening service which is mandatory under the Factories Act. Ld. AR relying on the Tribunal's decision in the case of Stanadyne Amalgamations Pvt. Ltd. Vs CCE Chennai 2011 (268) ELT 86 (Tri.-Chennai) is prior to the Hon'ble Karnataka High Court's decision (supra). Therefore, the citation relied by Revenue is not applicable to this....