https://www.taxtmi.com/caselaws?id=217077 The Tribunal allowed the appeal, holding that service tax paid for garden maintenance services should be considered as input services, entitling the assessee to claim credit. The decision aligned with a previous High Court ruling emphasizing the broad and inclusive nature of the definition of input services, which includes activities related to business like landscaping of factory or garden. The Tribunal emphasized the importance of maintaining factory premises for credit rating, compliance with environmental laws, and corporate social responsibility, ultimately setting aside the denial of service tax credit and penalty imposed. en-us Fri, 03 Feb 2012 00:00:00 +0530 Tue, 22 Jan 2013 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217077 The Tribunal allowed the appeal, holding that service tax paid for garden maintenance services should be considered as input services, entitling the assessee to claim credit. The decision aligned with a previous High Court ruling emphasizing the broad and inclusive nature of the definition of input services, which includes activities related to business like landscaping of factory or garden. The Tribunal emphasized the importance of maintaining factory premises for credit rating, compliance with environmental laws, and corporate social responsibility, ultimately setting aside the denial of service tax credit and penalty imposed. Case-Laws Service Tax Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217077