2015 (2) TMI 659

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..... riod by different Benches of this Tribunal, as a matter of judicial discipline. I have no hesitation in allowing the credit. Accordingly, the impugned order is set aside - Decided in favour of assessee. - Appeal No. ST/87700/2013-MUM - - - Dated:- 19-12-2014 - P. S. Pruthi,JJ. For the Appellant : Shri Mihir Mehta, Adv. For the Respondent : Shri A B Kulgod, Assistant Commissioner (AR) .....

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..... tablish that such service was used, directly or indirectly, in or in relation to the manufacture of his final products or the clearance of such products from his factory.' Hence each case has to be decided based on merits of the case. 2. Heard both sides. 3. The Ld. Counsel says that credit on garden maintenance has been allowed in their own case in various orders passed by Mumbai Bench .....

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