bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL (L) NO.3 OF 2010 WITH CENTRAL EXCISE APPEAL (L) NO.4 OF 2010 Kirloskar Oil Engines Ltd. ..Appellant Vs. The Commissioner of Central Excise & Customs ..Respondent Mr.Prakash Shah i/b. PDS Legal for appellant. Mr.P.S.Jately for respondent. CORAM :- V.C.DAGA & K.K.TATED,JJ. DATE : 8TH FEBRUARY,2010 P.C. Heard. Perused appeals. 2. The issue involved in these appeals is, as to whether the appellant would be entitled to the credit of service tax paid on garden maintenance services. The Tribunal has held against the appellant. During the course of hearing, a judgment of the Tribunal in the case of M/s.ISMT Ltd. Vs. Commissioner of Central Excise & Customs 2010-TIOL-27-CESTAT-MUM is brought to our notice, in which, a contrary view is taken by the Tribunal. Under these circumstances, the learned Advocates for both parties prayed that, without examining the merits and demerits of the order, for the reasons stated hereinabove, matter be remanded back to the Tribunal for consideration afresh in order to avoid conflict view. Considering the prayer made, the impugned order is set aside and the matter is remanded back to the Tribunal for consideration afresh as expeditiously as possible at any rate preferably within a period of four weeks from the date of receipt of copy of this order. Appeals stand disposed of in terms of this order. (K.K.TATED,J.) (V.C.DAGA,J.)