2019 (3) TMI 300

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..... GTA services used for outward transportation of gold sold on FOR basis - Held that:- The issue regarding admissibility of credit on maintenance of AC installed in factory premises is covered by the decision in the case of Tema India Limited [2019 (1) TMI 1498 - CESTAT AHMEDABAD]. Cenvat credit on Garden Maintenance services - Held that:- The issue is covered by the decision of Hon'ble Madras High .....

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..... ement, Maintenance and Repair of AC and service for Maintenance of Garden within the factory premises. The credit has also been denied of the service tax paid on the GTA services used for outward transportation of gold sold on FOR basis. She relied on the decision in the case of Tema India Limited vs. CCE - 2019 (1) TMI 1498-CESTAT Ahmedabad and on the decision of Hon'ble Madras High Court in .....

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