https://www.taxtmi.com/forum/issue?id=106681 Eligibility of input service credit for gardening and house keeping depends on whether those services are mandated by statutory or regulatory requirements applicable to the manufacturing premises. When maintenance of green cover, use of treated effluent, or cleanliness is imposed by licensing or sectoral rules, tribunals have allowed credit as qualifying input services; conversely, services characterised as aesthetic landscaping or used outside the factory are vulnerable to disallowance. Claimants should assess statutory compulsion and litigation risk before availing credit. en-us Fri, 04 Apr 2014 16:48:21 +0530 Thu, 23 Jan 2025 15:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106681 Eligibility of input service credit for gardening and house keeping depends on whether those services are mandated by statutory or regulatory requirements applicable to the manufacturing premises. When maintenance of green cover, use of treated effluent, or cleanliness is imposed by licensing or sectoral rules, tribunals have allowed credit as qualifying input services; conversely, services characterised as aesthetic landscaping or used outside the factory are vulnerable to disallowance. Claimants should assess statutory compulsion and litigation risk before availing credit. Discussion-Forum Service Tax Fri, 04 Apr 2014 16:48:21 +0530 https://www.taxtmi.com/forum/issue?id=106681