2016 (8) TMI 1056

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.... India Ltd. were issued notice seeking to deny credit on certain services.  The lower authorities allowed the credit on all the services except for the service tax paid on the  freight incurred for movement of goods  from their depot to another depot of their own, and on the maintenance of garden service.  While the credit of service tax on the transportation of goods from one ....

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....(Tri-Chennai) which has been affirmed by the  Hon'ble Apex Court as reported in 2005 (187) ELT A113 (SC).  In respect of the credit for the services used for maintenance of garden he claimed, the same to be admissible as the maintenance of garden was the requirement for the purpose of pollution control.  He was however not able to elaborate the nature of services utilised. 3.&nbs....