Here is Portfolio page of Aarsh, with all his work

A factory can claim credit for services used to maintain Health Care center
Jul. 23, 2015
As per the Rajasthan Factory Rules, a cement factory can't manufacture without maintaining Health Center, Hence, assessee is entitled with credit to provide such services.
No penalty to be levied on assessee though his supplier had smuggled the goods.
Jul. 16, 2015
Assessee can't be held liable to pay penalty on goods if he has rightly procured them (even from a smuggler).
Demand deleted as depts approach is shylockian untenable & ludicrous hair split…
Jul. 16, 2015
Department made an unnecessary assumption on allocation of duty-free and duty-paid inputs used in genration of electicity for captive use and residensial colony.
Services availed to maintain an eco-friendly factory are eligible for credit.
Jul. 23, 2015
Assessee can claim credit for housekeeping, landscaping and gardening input services that were availed to maintain their factory premises in an eco-friendly manner.
2 units of same assessee'ld be treated similarly. Conferring benefits on one an…
Jul. 23, 2015
If one unit is benefited for credit on outward freight services that has been extended for period after 1/4/2008,then another unit of same assessee can't be denied for benefit