Cenvat credit for housekeeping and gardening services upheld where they support the factory environment for manufacture.

Cenvat credit was examined for housekeeping services and gardening services used to maintain the factory environment for manufacture. Prior precedent was relied on to support eligibility, and the Revenue did not dislodge the settled legal position treating such services as connected with manufacturing operations. On that basis, the credit was held admissible for the impugned services, and the matter was decided in favour of the assessee with consequential relief.

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Issues: Whether Cenvat credit on housekeeping services and gardening services was admissible to the appellant.

Analysis: The claim for credit was supported by prior decisions and by the asserted necessity of maintaining the factory environment for manufacture. The Revenue did not dislodge the appellant's reliance on the settled legal position governing such services.

Conclusion: Cenvat credit on housekeeping services and gardening services was held admissible and the issue was decided in favour of the appellant.

Final Conclusion: The appeal succeeded on the admissibility of credit for the impugned services, with consequential relief following from that determination.

Ratio Decidendi: Services integrally connected with maintaining the manufacturing environment and supported by settled precedent are eligible for Cenvat credit.

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