COMMISSIONER OF CENTRAL EXCISE Vs. ITC LTD.

JUDGEMENT

(1.) THE Revenue is aggrieved by the extension of credit of service tax on the following:

(2.) LEVELLING of children park and tree plantations Construction of toilet in school in the village on the ground that these are not covered by the definition of 'input service' as per Rule 2(1) of the Cenvat Credit Rules, 2004.