https://www.taxtmi.com/caselaws?id=77322 Cenvat credit entitlement clarified for specific input services: garden maintenance services qualify as input services because they improve factory environment and working efficiency, and Cenvat credit is allowed accordingly. Plant housekeeping services qualify as essential to manufacturing activity since basic facilities affect production, and Cenvat credit is allowed accordingly. Insurance services and tour travel services were not supported by documentary evidence before the authority; the matter is remitted for verification and, if records confirm service tax pertains to company vehicles or employees, Cenvat credit is to be allowed. en-us Wed, 03 Mar 2010 00:00:00 +0530 Wed, 28 Jan 2026 12:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77322 Cenvat credit entitlement clarified for specific input services: garden maintenance services qualify as input services because they improve factory environment and working efficiency, and Cenvat credit is allowed accordingly. Plant housekeeping services qualify as essential to manufacturing activity since basic facilities affect production, and Cenvat credit is allowed accordingly. Insurance services and tour travel services were not supported by documentary evidence before the authority; the matter is remitted for verification and, if records confirm service tax pertains to company vehicles or employees, Cenvat credit is to be allowed. Case-Laws Service Tax Wed, 03 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77322