https://www.taxtmi.com/caselaws?id=342017 The Tribunal allowed credit for gardening services as they were deemed to have a nexus with manufacturing activities, based on environmental clearance requirements. However, credit for hiring tractors was disallowed post-April 2011 due to the exclusion of services related to motor vehicles not classified as capital goods. The impugned order was modified to permit credit for gardening services but maintain the disallowance for hiring tractors. The appeal was partly allowed with consequential reliefs, if any. en-us Wed, 08 Mar 2017 00:00:00 +0530 Sat, 22 Apr 2017 06:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342017 The Tribunal allowed credit for gardening services as they were deemed to have a nexus with manufacturing activities, based on environmental clearance requirements. However, credit for hiring tractors was disallowed post-April 2011 due to the exclusion of services related to motor vehicles not classified as capital goods. The impugned order was modified to permit credit for gardening services but maintain the disallowance for hiring tractors. The appeal was partly allowed with consequential reliefs, if any. Case-Laws Central Excise Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342017