Appellate Tribunal decision: Cenvat credit allowed for Courier Services, denied for Housekeeping & Garden Maintenance.

The Appellate Tribunal CESTAT CHENNAI partially allowed the Revenue's appeal. Cenvat credit on Housekeeping Services and garden maintenance was deemed inadmissible, while Cenvat credit on Courier Services was considered permissible due to its direct nexus to the business.

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The Appellate Tribunal CESTAT CHENNAI allowed the Revenue's appeal partially. Cenvat credit on Housekeeping Services and garden maintenance is not admissible, but Cenvat credit on Courier Services is permissible due to its direct nexus to business.

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