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2010 (8) TMI 229 - AT - Service TaxCenvat credit of service tax – Garden Service and maintenance – submission that garden services are not linked either directly or indirectly in or in relation to the manufacture of final products - co-ordinate Bench has taken a view that garden service has no direct or indirect link with manufacture and clearance of excisable goods - remands the matter back to the Adjudicating Authority – order set aside
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