https://www.taxtmi.com/caselaws?id=234094 Service tax paid on maintenance of a garden within factory premises was treated as eligible for Cenvat credit because the garden was maintained pursuant to pollution-control conditions attached to factory expansion, including the obligation to plant and maintain trees at a specified density. The Tribunal held that, in these circumstances, the service had a sufficient nexus with the manufacturing business and could not be regarded as unconnected with manufacturing activity. It also followed the Karnataka High Court view allowing credit for garden maintenance service. The service tax was therefore admissible as Cenvat credit. en-us Fri, 15 Mar 2013 00:00:00 +0530 Wed, 29 May 2013 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234094 Service tax paid on maintenance of a garden within factory premises was treated as eligible for Cenvat credit because the garden was maintained pursuant to pollution-control conditions attached to factory expansion, including the obligation to plant and maintain trees at a specified density. The Tribunal held that, in these circumstances, the service had a sufficient nexus with the manufacturing business and could not be regarded as unconnected with manufacturing activity. It also followed the Karnataka High Court view allowing credit for garden maintenance service. The service tax was therefore admissible as Cenvat credit. Case-Laws Central Excise Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234094