Input service credit for housekeeping, nursery and horticulture services was upheld as business-linked and admissible.

Cenvat credit on housekeeping, nursery and horticulture services was held admissible as input service credit because these services were treated as integrally connected with the assessee's business activity and with maintaining the factory environment. Relying on precedent covering environment-maintenance and landscaping-related services, the lower appellate authority's view was upheld and the Revenue's challenge failed.

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Issues: Whether Cenvat credit of Service Tax paid on housekeeping, nursery and horticulture services was admissible as input service credit.

Analysis: The credit was allowed by the lower appellate authority on the basis that the services were integrally connected with the assessee's business activity. Reliance was placed on precedent recognizing that services connected with maintaining the factory environment and landscaping-related activities fall within the ambit of input services.

Conclusion: Cenvat credit on housekeeping, nursery and horticulture services was admissible and the Revenue's challenge failed.

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