Cenvat credit on gardening services in factory premises recognised as eligible input service under the credit rules.

Cenvat credit was examined for service tax paid on gardening services used within factory / premises under the input service definition in Rule 2(l) of the Cenvat Credit Rules, 2004. The Tribunal applied its recent coordinate decisions and treated gardening service in the factory as falling within eligible input service for credit. On that basis, the credit was held admissible and the assessee succeeded.

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Issues: Whether Cenvat credit of service tax paid on gardening service availed in the factory premises was admissible under Rule 2(l) of the Cenvat Credit Rules, 2004.

Analysis: The claim for credit was examined in the light of the definition of input service. The service was stated to be used in the factory premises, and the Tribunal followed its recent coordinate decisions holding that gardening service in such circumstances falls within the scope of eligible input service for Cenvat credit.

Conclusion: Cenvat credit on gardening service was held to be admissible, and the assessee succeeded.

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