https://www.taxtmi.com/caselaws?id=234888 Services used for maintaining and developing the factory garden, including pest control and manpower support, were treated as input services because the assessee was under an environmental condition to keep a specified green cover around the premises; credit was therefore admissible. Construction services for the factory compound wall were also held eligible because the wall was necessary for demarcation of the registered factory and for safeguarding goods against pilferage and clandestine removal, making it an activity in relation to manufacture. On both counts, the denial of Cenvat credit was set aside and the assessee succeeded on the merits. en-us Tue, 07 May 2013 00:00:00 +0530 Sat, 05 Jul 2014 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234888 Services used for maintaining and developing the factory garden, including pest control and manpower support, were treated as input services because the assessee was under an environmental condition to keep a specified green cover around the premises; credit was therefore admissible. Construction services for the factory compound wall were also held eligible because the wall was necessary for demarcation of the registered factory and for safeguarding goods against pilferage and clandestine removal, making it an activity in relation to manufacture. On both counts, the denial of Cenvat credit was set aside and the assessee succeeded on the merits. Case-Laws Service Tax Tue, 07 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234888