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2011 (7) TMI 412 - AT - Service TaxCenvat credit - man power supply service availed for garden maintenance work on the ground - definition of input service as per CENVAT Credit Rules, 2004 - held that:- decision of the Tribunal in Brakes India Ltd. Vs CCE Mysore [2010 -TMI - 77209 - CESTAT, BANGALORE] holding that, the man power services used for garden maintenance is required as infrastructure for manufacture and clearance of final products is applicable - Cenvat Credit allowed.
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