https://www.taxtmi.com/caselaws?id=203340 Input service credit on services used in relation to manufacturing was examined under the "input service" definition as interpreted by HC, holding that services availed in the course of business qualify. Applying this, credit on garden maintenance and housekeeping at the factory was allowed as integrally connected with business operations, and credit on jungle-cutting around the factory was allowed as necessary to maintain a hygienic environment for manufacturing. However, credit on picnic services was denied for lack of nexus with business activity. As the dispute turned on statutory interpretation, penalty was set aside, while interest remained payable on the portion of credit disallowed. en-us Tue, 30 Nov 2010 00:00:00 +0530 Fri, 19 Dec 2025 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203340 Input service credit on services used in relation to manufacturing was examined under the "input service" definition as interpreted by HC, holding that services availed in the course of business qualify. Applying this, credit on garden maintenance and housekeeping at the factory was allowed as integrally connected with business operations, and credit on jungle-cutting around the factory was allowed as necessary to maintain a hygienic environment for manufacturing. However, credit on picnic services was denied for lack of nexus with business activity. As the dispute turned on statutory interpretation, penalty was set aside, while interest remained payable on the portion of credit disallowed. Case-Laws Service Tax Tue, 30 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203340