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    <description>The High Court upheld the Tribunal&#039;s decision, allowing the appeal of the respondent/assessee regarding the eligibility of availing credit on housekeeping and gardening services as input services under the Cenvat Credit Rules, 2004. The judgment emphasized the importance of maintaining factory premises in an eco-friendly manner and the impact of such expenses on the cost of final products, aligning with the precedent set by the Karnataka High Court in the Millipore India Pvt. Ltd. case.</description>
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