https://www.taxtmi.com/caselaws?id=212204 HC upheld the Tribunal, dismissing the appeal and affirming that the services in question qualify as "input services" under Rule 2(l) of the Cenvat Credit Rules, 2004. Medical benefits to employees, insurance covering vehicle/person risk, landscaping and upkeep of factory/office premises, and expenditures tied to environmental compliance or corporate social responsibility were held to be connected to business and manufacture and thus form part of input services. The assessee was entitled to credit of service tax paid on these services. en-us Mon, 11 Apr 2011 00:00:00 +0530 Fri, 22 Aug 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212204 HC upheld the Tribunal, dismissing the appeal and affirming that the services in question qualify as "input services" under Rule 2(l) of the Cenvat Credit Rules, 2004. Medical benefits to employees, insurance covering vehicle/person risk, landscaping and upkeep of factory/office premises, and expenditures tied to environmental compliance or corporate social responsibility were held to be connected to business and manufacture and thus form part of input services. The assessee was entitled to credit of service tax paid on these services. Case-Laws Service Tax Mon, 11 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212204