M/S.Ganesan Builders Ltd vs The Commissioner Of Service Tax on 19 September, 2018
12. Before us, learned counsel for the assessee had referred to the decision of the Tribunal in the case of Sundaram Fasteners Limited V. CCE, Chennai-II, 2016 (43) S.T.R. 454 (Tri.-Chennai), wherein, Pest Control Service, which was availed and service tax paid to avail such services was held to be eligible to CENVAT Credit.