https://www.taxtmi.com/caselaws?id=207538 Garden maintenance service used in the factory premises was treated as having a direct nexus with manufacture because it was necessary to obtain and renew pollution control consent required for continued production. The Tribunal held that such maintenance formed part of the manufacturing infrastructure and qualified as an input service for CENVAT credit. Credit was therefore admissible, and the related disallowance, interest, and equal penalty were set aside. en-us Mon, 18 Jul 2011 00:00:00 +0530 Mon, 18 Mar 2013 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207538 Garden maintenance service used in the factory premises was treated as having a direct nexus with manufacture because it was necessary to obtain and renew pollution control consent required for continued production. The Tribunal held that such maintenance formed part of the manufacturing infrastructure and qualified as an input service for CENVAT credit. Credit was therefore admissible, and the related disallowance, interest, and equal penalty were set aside. Case-Laws Service Tax Mon, 18 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207538