https://www.taxtmi.com/caselaws?id=357521 The Tribunal allowed the appeal by M/s Tata Steel Company Ltd, setting aside the order denying CENVAT credit on services for maintenance of garden and renovation of residential accommodation. The Tribunal held that the services procured for the training centre/guest house and executive bungalows were eligible for credit as they were integral to the business, in line with the interpretation of 'relating to business' under the CENVAT Credit Rules, 2004. The Tribunal emphasized that the definition of 'input service' during the relevant period covered all activities relating to business, leading to the allowance of the appeal. en-us Fri, 27 Oct 2017 00:00:00 +0530 Sat, 24 Mar 2018 08:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357521 The Tribunal allowed the appeal by M/s Tata Steel Company Ltd, setting aside the order denying CENVAT credit on services for maintenance of garden and renovation of residential accommodation. The Tribunal held that the services procured for the training centre/guest house and executive bungalows were eligible for credit as they were integral to the business, in line with the interpretation of 'relating to business' under the CENVAT Credit Rules, 2004. The Tribunal emphasized that the definition of 'input service' during the relevant period covered all activities relating to business, leading to the allowance of the appeal. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357521