2018 (2) TMI 1446

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....the Appellant Mr. Dass A.R. - for the Respondent. ORDER [Order per: M.V. Ravindran] This appeal is directed against Order-in-appeal No.HYD-EXCUS-004-APP-0075-17-18-ST dated 29.05.2017. 2. Heard both sides and perused the records. 3. On perusal of records it transpires that the issue is regarding rejection of refund claim of approximately Rs. 1,69,999/-. 4. The appellant herein....

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....National Dairy Research Institute, Karnal. 5. Learned Departmental Representative takes me through the Pollution Control Board permission granted to them for the R&D Centre, and submits that there is a mandate of maintaining 33% of the area under green belt without which the permission would be withdrawn. It is his submission that in order to maintain such a green area they had availed the serv....

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....d undertaken these research and development service in respect of various transgenic events, trait/technology evaluation of the seeds which are being developed in order to arrive at a conclusion and as mandated by laws they had to conduct trials on field, which was taken on lease and the said filed is fenced by the service provider and the service tax has been discharged. It is his submission that....

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....hence the finding of the lower authorities are reiterated. 7. On a careful consideration of the submissions made, I find that as regards the eligibility to avail CENVAT credit and consequent refund of the service tax paid on gardening services, the issue is now settled in favour of the appellant. I perused the permission granted by the Pollution control Board to appellant and note that there is....