2016 (8) TMI 1014

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..... the service tax paid on garden maintenance and gutter cleaning services, and on a specific question from the Bench as to whether the Revenue has contested the final order, their reply given was that they were not aware of the same; I find that the issue is no more res integra and is covered in favour of the appellant in respect of the Cenvat Credit availed on these two services. Cenvat credit .....

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..... assed by Commissioner of Central Excise (Appeals), Mumbai-II. 2. Heard both sides and perused the records. 3. The issue involved in these appeals is regarding the denial of Cenvat Credit on service tax paid by the service provider on the services rendered i.e., garden maintenance, gutter cleaning and carpet cleaning services. 4. The learned Counsel for the appellant submits that in identi .....

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..... sue is no more res integra and is covered in favour of the appellant and in respect of the Cenvat Credit availed on these two services. I do not find any reason to sustain the impugned order on this point. 7. As regards the service tax demand of ₹ 1,985/- in respect of service tax paid on carpet cleaning services which was rendered in the factory premises, I find that these service tax cr .....

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