https://www.taxtmi.com/caselaws?id=366995 Cenvat credit of service tax paid on garden maintenance service used within factory was treated as admissible input service because the service was linked to the factory premises, supported compliance with pollution control laws, and had a nexus with manufacturing activity. The Tribunal view applied in the note is that such maintenance falls within the scope of input service, so the credit was allowed and the assessee succeeded on the issue. en-us Thu, 02 Aug 2018 00:00:00 +0530 Fri, 14 Sep 2018 07:45:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366995 Cenvat credit of service tax paid on garden maintenance service used within factory was treated as admissible input service because the service was linked to the factory premises, supported compliance with pollution control laws, and had a nexus with manufacturing activity. The Tribunal view applied in the note is that such maintenance falls within the scope of input service, so the credit was allowed and the assessee succeeded on the issue. Case-Laws Central Excise Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366995