2013 (7) TMI 748

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..... nnot be reopened at the service recipient's end - Following decision of MILLIPORE INDIA LTD. Versus CCE, BANGALORE-II [2008 (11) TMI 97 - CESTAT, BANGALORE], V. G. Steel Industry Versus CCE [2011 (5) TMI 154 - Punjab and Haryana High Court] - Decided in favour of assessee. - Appeal No. 1096 & 1113 of 2011-SM(BR) - - - Dated:- 11-6-2013 - Ms. Archana Wadhwa, J. For the Appellant: Mr. Hemant .....

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..... ) STR 514 (Kar)]. As such, I hold that horticulture services is cenvatable service. The lower authorities have also denied the credit on the ground that the service provider was not required to pay service tax inasmuch as the service was exempted. I find that there is no dispute that service tax stand PAID by the service provider. The recipient of services is entitled to avail the credit paid by t .....

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