https://www.taxtmi.com/caselaws?id=76728 CENVAT credit on house keeping and garden maintenance services was treated as admissible because the definition of input service was applied broadly to cover services used in activities relating to business. On that basis, the services were found to have sufficient nexus with business operations, so denial of credit was unsustainable. The penalty could not survive once the credit disallowance failed, and it was therefore set aside. en-us Mon, 26 Apr 2010 00:00:00 +0530 Wed, 21 Dec 2011 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76728 CENVAT credit on house keeping and garden maintenance services was treated as admissible because the definition of input service was applied broadly to cover services used in activities relating to business. On that basis, the services were found to have sufficient nexus with business operations, so denial of credit was unsustainable. The penalty could not survive once the credit disallowance failed, and it was therefore set aside. Case-Laws Service Tax Mon, 26 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76728