2014 (7) TMI 244

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..... :- In the light of decision in Ultra Tech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT], wherein the Hon'ble High Court has held that any service availed by a manufacturer of excisable goods in the course of their business activity is entitled for input service credit. Admittedly, the Garden maintenance Service has been availed by the appellant, as a manufacturer of excisable goods in the cou .....

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..... service credit. Admittedly, the Garden maintenance Service has been availed by the appellant, as a manufacturer of excisable goods in the course of their business. Therefore, I hold that the appellants are entitled to take input service credit on Garden Maintenance Service. 4. With these terms, impugned order is set aside and appeals are allowed with consequential relief. (Dictated in Court)

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