https://www.taxtmi.com/caselaws?id=178084 CENVAT credit was held admissible only where the input service had a demonstrable business nexus. Credit for garden maintenance was confined to the portion attributable to plantation in the factory area, which was treated as necessary to prevent air pollution, and excluded for the office garden. Credit was also allowed for art work expenditure linked to business-related social responsibility, and for foreign exchange money service used in export and import activities because it was inextricably connected with business operations. No penalty was leviable because there was no material showing mala fide conduct. en-us Wed, 09 Sep 2015 00:00:00 +0530 Sat, 14 May 2016 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178084 CENVAT credit was held admissible only where the input service had a demonstrable business nexus. Credit for garden maintenance was confined to the portion attributable to plantation in the factory area, which was treated as necessary to prevent air pollution, and excluded for the office garden. Credit was also allowed for art work expenditure linked to business-related social responsibility, and for foreign exchange money service used in export and import activities because it was inextricably connected with business operations. No penalty was leviable because there was no material showing mala fide conduct. Case-Laws Service Tax Wed, 09 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178084