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

ISM

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