2016 (11) TMI 1169

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..... impugned order being devoid of merit, accordingly is set aside and the appeal is allowed with consequential relief, if any, as per law. - E/13265/2013 - A/11194/2016 - Dated:- 21-10-2016 - Dr. D.M. Misra, Member (Judicial) For Appellant: Shri R.C. Saxena, Advocate For Respondent: Shri A. Mishra, A.R. ORDER Heard both sides. 2. This appeal is filed against OIA No.VAD-EXCUS .....

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..... appeal. 4. The learned Advocate for the Appellant submits that the Hon'ble Madras High Court in the case of CCE ST,LTU, Chennai Vs Rane Trw Steering Systems Ltd. 2015 (39) STR 13 (Mad.) allowed CENVAT Credit on garden maintenance service. 5. The learned Authorised Representative for the Revenue reiterates the findings of the learned Commissioner (Appeals). 6. I find that the issu .....

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