elgibility of service tax credit on gardening

[Ramakrishnan Seshadri]

Dear Sir,

We are maintaining a garden in our factory.

We are receiving service tax charged invoices for the garden maintenance work.

The service tax credit can be taken if the garden is maintained as per statutory requirement.

what is the statutory requirement for maintaining the garden in a factory.

The service tax charged on the garden maintenance is eligible for credit or not.

could any body reply for the same.

Thanks & Regards,

S.Ramakrshnan.

AI Summary

Input service credit for gardening hinges on statutory requirement; if mandated for the factory, credit may be claimed.
Eligibility of input service credit for gardening and house keeping depends on whether those services are mandated by statutory or regulatory requirements applicable to the manufacturing premises. When maintenance of green cover, use of treated effluent, or cleanliness is imposed by licensing or sectoral rules, tribunals have allowed credit as qualifying input services; conversely, services characterised as aesthetic landscaping or used outside the factory are vulnerable to disallowance. Claimants should assess statutory compulsion and litigation risk before availing credit.