https://www.taxtmi.com/caselaws?id=206988 The Tribunal allowed the appeal, overturning the Commissioner's decision to disallow Cenvat credit for garden maintenance services. The Tribunal emphasized the necessity of activities related to the business in interpreting input services, highlighting the nexus with manufacturing final products. Previous decisions in the appellant's favor and support from the High Court reinforced the ruling that services integral to manufacturing final products qualify as input services. Consequently, the Commissioner's disallowance of credit was deemed unsustainable, leading to a favorable outcome for the appellant. en-us Wed, 23 Nov 2011 00:00:00 +0530 Thu, 24 Nov 2011 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206988 The Tribunal allowed the appeal, overturning the Commissioner's decision to disallow Cenvat credit for garden maintenance services. The Tribunal emphasized the necessity of activities related to the business in interpreting input services, highlighting the nexus with manufacturing final products. Previous decisions in the appellant's favor and support from the High Court reinforced the ruling that services integral to manufacturing final products qualify as input services. Consequently, the Commissioner's disallowance of credit was deemed unsustainable, leading to a favorable outcome for the appellant. Case-Laws Service Tax Wed, 23 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206988