https://www.taxtmi.com/caselaws?id=352430 The appeals were filed against the denial of CENVAT credit on various services, including garden maintenance, by the Commissioner(Appeals). The adjudicating authority had disallowed the credit, stating a lack of nexus with manufacturing final products. However, after considering arguments and judicial precedents, the Judicial Member allowed the credit on garden maintenance services, along with other disputed services. The impugned order was set aside, and all appeals were allowed with consequential reliefs, emphasizing the broad interpretation of input services and their relevance to manufacturing processes. en-us Thu, 16 Nov 2017 00:00:00 +0530 Fri, 15 Dec 2017 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352430 The appeals were filed against the denial of CENVAT credit on various services, including garden maintenance, by the Commissioner(Appeals). The adjudicating authority had disallowed the credit, stating a lack of nexus with manufacturing final products. However, after considering arguments and judicial precedents, the Judicial Member allowed the credit on garden maintenance services, along with other disputed services. The impugned order was set aside, and all appeals were allowed with consequential reliefs, emphasizing the broad interpretation of input services and their relevance to manufacturing processes. Case-Laws Central Excise Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352430