2017 (1) TMI 707

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....For Revenue: Shri L Patra, Authorised Representative Dr D.M. Misra, Heard both sides. 2. These appeals are filed against OIA-PJ-196-197-VDR-I-2012-13 dt 12/07/2013 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -VADODARA-I. 3. Briefly stated the facts of the case are that the appellant had availed Cenvat Credit of Rs. 13,05,493/- during August 2006 to M....

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....the said order, the appellant preferred appeals before the Ld Commissioner (Appeals), who in turn, rejected the appeals, hence these appeals. 4. The Ld Advocate for the appellant submits that the Services viz., 'Manpower Supply' for plantation/grass cutting, used in relation to maintenance of garden inside factory premises is admissible in view of the judgment of Hon'ble Karnataka High Court in....

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.... of excisable goods. He prays that for these services the matter needs to be remanded to the Adjudicating Authority. 6. The Ld AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals). 7. I find that the credit availed on Garden Maintenance services is covered by the judgment of Hon'ble Karnatak High Court in M/s Millipore India Pvt Ltd. (supra) and on R&D Lab Utilisation ....