2019 (4) TMI 988

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....hiwani, Advocate - for the appellant Shri P. Juneja, DR - for the respondent ORDER Per Ms. Archana Wadhwa: After hearing both the sides, I find that the appellants have been denied Cenvat credit of service tax to the extent of Rs. 28,11,939/- paid in respect of garden maintenance services for the period December, 2013 to March, 2016 on the ground that the said services are not covered ....