2017 (1) TMI 1357

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....C (AR) For the Respondent ORDER Appellants are engaged in manufacture of petro chemicals. Issue relates to disputed eligibility of certain input services availed by appellant during 01-07-2010 to 31-01-2012 amounting to Rs. 9,61,450/-.  Original authority while allowing credit, on certain services, however, disallowed credits amounting to Rs. 8,41,140/- along with interest and penalty o....

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....re sufficient greenery around the plant.It is for this purpose, garden maintenance service was availed of. Relied Tribunal's Final Order No.40460/16 dt. 16.3.16 in the case of TAFE Ltd. Vs CCE Chennai-III [in Appeal No.ST/40331/2015]. • Maintenance and Repair service - same related to periodical maintenance of capital equipment of plant and machinery and storage of tanks. ....

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.... 3.  Ld. A.R reiterated the correctness of the OIO. 4.  Heard both sides. I find that the dispute in question relates to the period prior to as well as after the amendment to Rule 2 (l) ibid, w.e.f. 01.04.2011. Ld. Counsel affirms that most of these services were availed prior to 1.4.2011.  In any case, after going through the facts of the case and circumstances of the case, an....