M/s. Larsen & Toubro Ltd. Versus Commissioner of Central Excise, Belapur
CENVAT Credit – Garden Maintenance service – Nexus with manufacturing activity – Held that:- As credit has been allowed to the appellant in their own case [2012 (4) TMI 499 – CESTAT, MUMBAI], [2011 (11) TMI 56 – CESTAT, MUMBAI] and [2009 (12) TMI 196 – CESTAT, MUMBAI] for earlier period by different Benches of this Tribunal, as a matter of judicial discipline. I have no hesitation in allowing the credit. Accordingly, the impugned order is set aside – Decided in favour of assessee.
Source – TMI