https://www.taxtmi.com/caselaws?id=273537 Garden maintenance used in a factory to satisfy pollution-control and environmental compliance requirements falls within the wide, inclusive definition of input service under Rule 2(l) of the CENVAT Credit Rules, 2004, because it is connected directly or indirectly with manufacture and with the functioning of the factory. Services mandated for continued operations and having a nexus with compliance obligations can qualify as input services. Accordingly, CENVAT credit on garden maintenance service was held to be admissible and the denial of credit was not justified. 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 Garden maintenance used in a factory to satisfy pollution-control and environmental compliance requirements falls within the wide, inclusive definition of input service under Rule 2(l) of the CENVAT Credit Rules, 2004, because it is connected directly or indirectly with manufacture and with the functioning of the factory. Services mandated for continued operations and having a nexus with compliance obligations can qualify as input services. Accordingly, CENVAT credit on garden maintenance service was held to be admissible and the denial of credit was not justified. Case-Laws Central Excise Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273537