ISMT Ltd. Vs. Commissioner of Central Excise & Customs (Cestat Mumbai)

The appellant is entitled to Cenvat Credit availed on the garden maintenance service which are used in or in relation to the manufacture of final products or used in relation to the business activity and in this case the services used by the appellants are in relation to the business activity, he is entitled for Cenvat Credit. CESTAT, WEST ZONAL BENCH, MUMBAI Appeal No. E/1239/08 ISMT Ltd. Versus Commissioner of Central Excise & Customs Date of Order: December 17, 2009 ORDER NO. A/744/2009/SMB/C-IV O   R   D   E   R Per: Ashok Jindal: The appellant filed this appe...