https://www.taxtmi.com/caselaws?id=328613 The appeal was filed against the denial of input credit for service tax paid on gardening services for manufacturing storage batteries. The Tribunal held that gardening service qualifies as an input service under the Factories Act and Pollution Control Board Act, aligning with legal precedent. Consequently, the appellants were deemed eligible for input service credit, and the impugned order was set aside, allowing the appeal with consequential relief. The judgment underscores the importance of adhering to specific regulatory requirements and legal precedents in determining the eligibility of services for input credits in manufacturing operations. en-us Wed, 16 Mar 2016 00:00:00 +0530 Wed, 08 Jun 2016 21:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328613 The appeal was filed against the denial of input credit for service tax paid on gardening services for manufacturing storage batteries. The Tribunal held that gardening service qualifies as an input service under the Factories Act and Pollution Control Board Act, aligning with legal precedent. Consequently, the appellants were deemed eligible for input service credit, and the impugned order was set aside, allowing the appeal with consequential relief. The judgment underscores the importance of adhering to specific regulatory requirements and legal precedents in determining the eligibility of services for input credits in manufacturing operations. Case-Laws Service Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328613