2018 (6) TMI 1197

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....M. Misra Heard both sides. 2. This is an appeal filed against the order-in-appeal No. CCESA-SRT (APPEAL)PS-178/2017-18 dated 13.11.2017 passed by Commissioner (Appeals), GST, and Central Excise-Surat. 3. The short issue involved in the present Appeal is: whether the appellant are entitled to Cenvat credit of service tax paid on 'Garden Maintenance Service' and 'Environment Protection Service' ....