https://www.taxtmi.com/caselaws?id=240605 The Tribunal allowed the appeal of the appellant, holding that services like gardening, sanitation, water supply, pantry services, and courier services were essential for the manufacturing activity and staff colony, thus eligible for input service credit under Rule 2(l) of Cenvat Credit Rules, 2004. The Tribunal emphasized the broad interpretation of 'input service' and cited judicial precedents to support the admissibility of credit on these services, overturning the Commissioner (Appeal)'s decision and ruling in favor of the appellant. en-us Fri, 22 Nov 2013 00:00:00 +0530 Tue, 21 Feb 2017 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240605 The Tribunal allowed the appeal of the appellant, holding that services like gardening, sanitation, water supply, pantry services, and courier services were essential for the manufacturing activity and staff colony, thus eligible for input service credit under Rule 2(l) of Cenvat Credit Rules, 2004. The Tribunal emphasized the broad interpretation of 'input service' and cited judicial precedents to support the admissibility of credit on these services, overturning the Commissioner (Appeal)'s decision and ruling in favor of the appellant. Case-Laws Service Tax Fri, 22 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240605