TMI Blog2010 (6) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2004. Held that – issue already settled by Tribunal in favour of application in Coca Cola India (P) Ltd. vs. Commissioner of Central Excise, Cenvat Credit on garden maintenance service admissible. - E/264 & 386/2008 and E/572&1466/2009 - A/273-276/2010-WZB/MUM/C-IV/SMB - Dated:- 17-6-2010 - Shri Ashok Jindal, Member (J) REPRESENTED BY: Shri S.P. Seth, Advocate, for the Appellant. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that this Tribunal has allowed the CENVAT credit on input services on 'Garden Maintenance Service' holding that the same has been used in or in relation to its business activity in the case ISMT Ltd. (supra) following the decision of the Hon'ble Bombay High Court in the case of Coca Cola India (P) Ltd. vs. Commissioner of Central Excise in CE Appeal no. 118 of 2007 decided on 26.8.2009. Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her, I find that the issue has already been settled in favour of the appellants in the case of Coca Cola (supra) by the Hon'ble Bombay High Court, which was followed in the case of ISMT Ltd. (supra). 7. Accordingly, following the same ratio, the CENVAT credit on 'Garden Maintenance Service' is allowed to the appellants by setting aside the impugned order. (Pronounced in Court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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