2017 (4) TMI 1231

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondents : Mr.A.P.Srinivas ORDER ( Judgment of the Court was delivered by RAJIV SHAKDHER,J.) 1.This appeal has been filed under 35 G of the Central Excise Act, 1944, whereby, challenge is laid to the final order dated 26.04.2011, passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai. 2.This appeal was admitted on 28.11.2011. 2.1.The following question of law was framed b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... it in its factory premises. 5.The Assessee here is a manufacturer of vehicle parts. 5.1.The Tribunal took the view that the Assessee had been unable to establish any connection or nexus of gardening services, availed of by it, with its business activity, which was to manufacture motor vehicle parts. 6.The Tribunal, thus, held that gardening service, was not an eligible service and therefore, s....