2013 (1) TMI 409

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..... , A.R. Respondent by : Shri Willington Christian, Advocate   Per : Mr. M.V. Ravindaran;   This appeal is filed by the Revenue against the order in appeal vide which the first appellate authority has set-aside the order in original which confirmed the demand of an amount which was availed as ineligible cenvat credit.   2. After hearing both sides, I find that the relevant facts .....

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..... rned counsel on the other hand would submit that an identical issue has been decided by the Hon'ble High Court of Karnataka in the case of Millipore India Pvt. Limited 2012 (26) STR 514 (Kar.) and produces the copy.   5. On careful consideration of the submissions made by both sides, I find that the first appellate authority has relied upon the various judgments to come to a conclusion t .....

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..... ny further as the Hon'ble High Court of Karnataka in a similar situation has held that cenvat credit cannot be denied to the appellant on the service tax paid on the Gardening Services. Respectfully following the same, I hold that the impugned order is correct, legal and does not suffer from any infirmity.   7. In view of the forgoing the appeal filed by the Revenue is rejected. (Dictat .....

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