https://www.taxtmi.com/caselaws?id=366186 The Appellate Tribunal CESTAT MUMBAI allowed the appeal by M/s Mysore Petrochemicals Ltd, challenging the disallowance of CENVAT credit on 'rent-a-cab service' and 'gardening service'. The Tribunal held that registration is not essential for availing credit as an 'input service distributor' and that 'gardening service' was necessary for statutory compliance, thus not excluded under the law. It criticized the lower authorities for misinterpreting exclusionary provisions and ruled in favor of the appellant, emphasizing the importance of 'gardening service' for manufacturing operations and statutory compliance. en-us Mon, 16 Apr 2018 00:00:00 +0530 Fri, 31 Aug 2018 06:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366186 The Appellate Tribunal CESTAT MUMBAI allowed the appeal by M/s Mysore Petrochemicals Ltd, challenging the disallowance of CENVAT credit on 'rent-a-cab service' and 'gardening service'. The Tribunal held that registration is not essential for availing credit as an 'input service distributor' and that 'gardening service' was necessary for statutory compliance, thus not excluded under the law. It criticized the lower authorities for misinterpreting exclusionary provisions and ruled in favor of the appellant, emphasizing the importance of 'gardening service' for manufacturing operations and statutory compliance. Case-Laws Central Excise Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366186