https://www.taxtmi.com/caselaws?id=76050 CESTAT, MUMBAI - AT held that Cenvat credit on garden maintenance services is admissible where such services are used in or in relation to manufacture of final products or the taxpayer's business activity. The panel noted the statutory definition of "input" is exhaustive and restrictive, and prior authority addressing only "input" (not "input service") was inapposite. Because the services in question related to the appellant's business activity, the credit was allowed and the appeal was allowed. en-us Thu, 17 Dec 2009 00:00:00 +0530 Fri, 14 Nov 2025 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76050 CESTAT, MUMBAI - AT held that Cenvat credit on garden maintenance services is admissible where such services are used in or in relation to manufacture of final products or the taxpayer's business activity. The panel noted the statutory definition of "input" is exhaustive and restrictive, and prior authority addressing only "input" (not "input service") was inapposite. Because the services in question related to the appellant's business activity, the credit was allowed and the appeal was allowed. Case-Laws Service Tax Thu, 17 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76050