https://www.taxtmi.com/caselaws?id=207197 Garden maintenance services were held not to qualify as input services for CENVAT credit because the expression requires a real and proximate nexus with manufacture, and cannot extend to every business expense. The connection between garden maintenance and the manufacture of pumps was found to be only remote, even though the activity was claimed to relate to pollution-control requirements or general business expenditure. Authorities cited by the appellant were distinguished on facts, while the Revenue's reasoning was accepted. Credit was therefore disallowed and the denial of CENVAT credit on garden maintenance services was sustained. en-us Wed, 02 Feb 2011 00:00:00 +0530 Tue, 22 Nov 2011 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207197 Garden maintenance services were held not to qualify as input services for CENVAT credit because the expression requires a real and proximate nexus with manufacture, and cannot extend to every business expense. The connection between garden maintenance and the manufacture of pumps was found to be only remote, even though the activity was claimed to relate to pollution-control requirements or general business expenditure. Authorities cited by the appellant were distinguished on facts, while the Revenue's reasoning was accepted. Credit was therefore disallowed and the denial of CENVAT credit on garden maintenance services was sustained. Case-Laws Service Tax Wed, 02 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207197