https://www.taxtmi.com/caselaws?id=208617 The High Court upheld the Tribunal's decision allowing CENVAT credit on services like Landline Telephones, Cleaning and Maintenance of Garden, Pandal Samiyana Services, and Group Insurance under Rule 2(l) of the CENVAT Credit Rules, 2004. The Court emphasized that the determination of whether a service qualifies as an input service is a factual inquiry and deferred to the Tribunal's expertise in assessing the eligibility of services. As the Tribunal had already ruled in favor of the assessee, the High Court found the appeal lacked merit and dismissed it. en-us Thu, 07 Oct 2010 00:00:00 +0530 Mon, 16 Jan 2012 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208617 The High Court upheld the Tribunal's decision allowing CENVAT credit on services like Landline Telephones, Cleaning and Maintenance of Garden, Pandal Samiyana Services, and Group Insurance under Rule 2(l) of the CENVAT Credit Rules, 2004. The Court emphasized that the determination of whether a service qualifies as an input service is a factual inquiry and deferred to the Tribunal's expertise in assessing the eligibility of services. As the Tribunal had already ruled in favor of the assessee, the High Court found the appeal lacked merit and dismissed it. Case-Laws Service Tax Thu, 07 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208617