2016 (12) TMI 334

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..... NEW DELHI], where it was held that services such as cleaning/maintenance of garden/trees, plantation, etc. are used to control the pollution created by the industry and the same could be considered as input services used in relation to manufacture of final product - appeal allowed - credit allowed - demand set aside - decided in favor of appellant-assessee. - E/14053/2013 - A/11174/2016 - Dated: .....

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..... ing the period December 2010 to March 2011 on the amount of service tax paid in relation to housekeeping and gardening maintenance services. On adjudication, the demand notice was confirmed and penalty imposed. Aggrieved by the said order, the Appellant preferred an appeal before the learned Commissioner (Appeals), who in turn, upheld the adjudication order and rejected their appeal. Hence, the .....

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