https://www.taxtmi.com/caselaws?id=355108 The court allowed the appeal, setting aside the impugned order that denied the appellant the CENVAT credit for "courier service" and "repair and maintenance of garden service." The judgment emphasized the inclusive definition of "input service" under the CENVAT Credit Rules, noting that services related to business activities are considered part of input services. It was held that courier services are eligible for tax credit if their cost is included in the assessable value of goods, and compliance with environmental laws qualifies garden maintenance services as part of production activity. en-us Fri, 15 Sep 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355108 The court allowed the appeal, setting aside the impugned order that denied the appellant the CENVAT credit for "courier service" and "repair and maintenance of garden service." The judgment emphasized the inclusive definition of "input service" under the CENVAT Credit Rules, noting that services related to business activities are considered part of input services. It was held that courier services are eligible for tax credit if their cost is included in the assessable value of goods, and compliance with environmental laws qualifies garden maintenance services as part of production activity. Case-Laws Central Excise Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355108