https://www.taxtmi.com/caselaws?id=212614 HC allowed Cenvat credit for service tax paid on input services relating to maintenance of a staff colony, plantation and godown for the period Oct 2005-Jan 2007. The court held the definition of "input service" is broad and inclusive, covering services used directly or indirectly in manufacture and clearance up to removal, and also services for setting up, renovation, sales promotion and other business activities. Services essential to maintaining the staff colony (lawn mowing, garbage collection, pool maintenance, harvest cutting, weeding, etc.) and plantation activities had sufficient nexus with manufacturing and fell within Rule 2(l) of the CENVAT Rules, 2004, so credit was allowed. en-us Tue, 08 Nov 2011 00:00:00 +0530 Tue, 19 Aug 2025 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212614 HC allowed Cenvat credit for service tax paid on input services relating to maintenance of a staff colony, plantation and godown for the period Oct 2005-Jan 2007. The court held the definition of "input service" is broad and inclusive, covering services used directly or indirectly in manufacture and clearance up to removal, and also services for setting up, renovation, sales promotion and other business activities. Services essential to maintaining the staff colony (lawn mowing, garbage collection, pool maintenance, harvest cutting, weeding, etc.) and plantation activities had sufficient nexus with manufacturing and fell within Rule 2(l) of the CENVAT Rules, 2004, so credit was allowed. Case-Laws Service Tax Tue, 08 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212614