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    <description>The judgment ruled in favor of the appellant, upholding the eligibility of CENVAT Credit for services of Manpower for Gardening, Housekeeping, and Security Personnel. The Member emphasized the importance of maintaining factory premises and ensuring safe delivery of goods. The Order-in-Original was set aside, and the appeal was allowed with consequential benefits.</description>
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      <description>The judgment ruled in favor of the appellant, upholding the eligibility of CENVAT Credit for services of Manpower for Gardening, Housekeeping, and Security Personnel. The Member emphasized the importance of maintaining factory premises and ensuring safe delivery of goods. The Order-in-Original was set aside, and the appeal was allowed with consequential benefits.</description>
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