2016 (8) TMI 1056

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..... rior to sale from a depot, like transportation from one depot to another would be admissible as the credit by referring the decision of Tribunal in the case of Brakes India Ltd. Vs. CCE [2005 (1) TMI 211 - CESTAT, CHENNAI]. Accordingly, the credit of service tax paid on transportation of goods from one depot to another is allowed. Cenvat credit - service tax paid on maintenance of garden servic .....

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..... ght incurred for movement of goods from their depot to another depot of their own, and on the maintenance of garden service. While the credit of service tax on the transportation of goods from one depot to another depot was denied, the matter relating to admissibility of credit on gardening service was remanded for want of further information by the impugned order. Aggrieved by the said order, .....

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..... e as the maintenance of garden was the requirement for the purpose of pollution control. He was however not able to elaborate the nature of services utilised. 3. The learned AR relied on the impugned order. 4. I have gone through the rival submission. I find that the place of removal in respect of the goods sold from depot is the depot from which the goods are sold. Therefore, the servi .....

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