2016 (12) TMI 334

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rised Representative      ORDER Heard both sides and perused the records. 2.  This appeal is filed against OIA No. VAD-EXCUS-001-APP-379/2013-14 dated 18.09.2013 passed by Commissioner (Appeals) of Central Excise, Customs & Service Tax, Vadodara. 3.  Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of excisable good....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and gardening services has been held to be admissible by the Tribunal in the case of  CCE Vs. Maruti Suzuki India Ltd. 2015 (38) STR 503 (Tri.-Del.) and Hon'ble Madras High Court in the case of CCE LTU Chennai Vs Rane TRW Steering Systems Ltd - 2015 (39) STR 13 (Mad.), respectively. 5.  The Ld. AR for the Revenue reiterates the findings of the Ld. Commissioner (Appeals). 6.  I....