https://www.taxtmi.com/caselaws?id=273537 The Madras HC held that garden maintenance services qualify as input services under Rule 2(l) of the CENVAT Credit Rules, 2004. The court ruled that the 25% green belt requirement is mandatory for factory existence and manufacturing, creating an integral connection with the production process. Input services need not directly relate to manufacturing but must be integrally connected with a nexus to manufacture. The inclusive definition encompasses services like modernization, renovation, security, and legal services. The Tribunal erred in denying CENVAT credit for garden maintenance services. Decision favored the assessee. en-us Mon, 12 Feb 2018 00:00:00 +0530 Wed, 02 Jul 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273537 The Madras HC held that garden maintenance services qualify as input services under Rule 2(l) of the CENVAT Credit Rules, 2004. The court ruled that the 25% green belt requirement is mandatory for factory existence and manufacturing, creating an integral connection with the production process. Input services need not directly relate to manufacturing but must be integrally connected with a nexus to manufacture. The inclusive definition encompasses services like modernization, renovation, security, and legal services. The Tribunal erred in denying CENVAT credit for garden maintenance services. Decision favored the assessee. Case-Laws Central Excise Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273537