2015 (9) TMI 822

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..... s have been held to be entitled to Cenvat Credit. Some of these relied upon Case Laws are pertaining to the same appellant on Mobile Phone Services and Garden Maintenance Services. In the subsequent periods even first appellant’s authority and Adjudicating Authority have themselves allowed credit on the same issues - Decided in favour of assessee. - Appeal No : E/1200-1202/2011 - Order No. 11024- .....

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..... 2009 (13) S.T.R. 638 (Tribunal-Bangalore) It was further argued that subsequently Commissioner(Appeals) vide OIA No. CCEA-SRT-II SSP-269 Dated 08/02/2013 and Adjudicating Authority under OIO No. R-V ?ANK-III?01-04?PK?15-16 Dated 12/05/2015 in their own cases, have allowed Cenvat Credit of their Services. 2.1) With respect to Garden Maintenance Family it was argued that the same is covered, .....

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..... availed by the appellant are not in or in relation to the manufacture of the excisable goods hence Cenvat Credit has been correctly rejected by the lower Authorities. 4) Heard both sides and perused the case records. The issue involved in these proceedings is regarding admissibility of Cenvat Credit of Mobile Phone Services, Garden Maintenance Services and for fencing of the Factory Premises. I .....

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