2019 (4) TMI 988

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..... 18 (2) TMI 1745 - MADRAS HIGH COURT] has reversed the Tribunal s decision in the case of RANE TRW STEERING SYSTEMS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, LTU, CHENNAI [2017 (4) TMI 846 - CESTAT CHENNAI] vide which the garden maintenance services were held ineligible inputs for the period post 1.4.2011 - credit allowed. Extended period of limitation - HELD THAT:- The said credit was bei .....

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..... f garden maintenance services for the period December, 2013 to March, 2016 on the ground that the said services are not covered with the definition of input services with effect from 1.4.2011. 2. Without going into the detailed arguments advanced by both the sides, I find that the Hon ble Chennai High Court has reversed the Tribunal s decision in the case of Rane TRW Steering Systems Ltd. Vs. .....

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