“Garden Maintenance Services” – M/s. Larsen & Toubro Ltd. Versus Commissioner of Central Excise, Belapur – CESTAT Mumbai

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

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