M/s. Ultratech Cement Ltd. Versus Commr. of C. Ex., Customs Service Tax- BBSR-II - Service Tax - CESTAT KOLKATA - Tri - Denial of CENVAT CRedit - Nexus with manufacture - Held that - appellant had provided the services of Sanitation, Gardening, Water Supply etc. to their factory and maintenance of staff colony - But services of gardening, plantation, sanitation, water supply etc. to the appellant s manufacturing unit and to the residential colony cannot be excluded from the ambit of Rule 2 (l)................................... Service Tax - Case Laws
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