https://www.taxtmi.com/caselaws?id=208551 Landscaping services were held not to have a sufficient nexus with manufacture of safety valves, even though tree plantation was required for environmental compliance, so they did not qualify as input services and CENVAT credit was denied. Pest and rodent control services used for export of finished goods were treated as having a direct business nexus with export activity, because such measures were required for export compliance, so they qualified as input services and credit was admissible. The overall result was partial relief, with credit denied for landscaping but allowed for pest control. en-us Fri, 20 Aug 2010 00:00:00 +0530 Thu, 12 Jan 2012 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208551 Landscaping services were held not to have a sufficient nexus with manufacture of safety valves, even though tree plantation was required for environmental compliance, so they did not qualify as input services and CENVAT credit was denied. Pest and rodent control services used for export of finished goods were treated as having a direct business nexus with export activity, because such measures were required for export compliance, so they qualified as input services and credit was admissible. The overall result was partial relief, with credit denied for landscaping but allowed for pest control. Case-Laws Service Tax Fri, 20 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208551