https://www.taxtmi.com/caselaws?id=420755 The appellate member ruled in favor of the appellant, allowing the Cenvat Credit for the maintenance of gardening services within the factory premises. The decision was based on the necessity of maintaining the garden for pollution control purposes as mandated by the Pollution Control Committee, aligning with the broad definition of input services under the Cenvat Credit Rules. The impugned order was set aside, emphasizing the importance of considering environmental compliance and corporate social responsibility in maintaining factory premises. en-us Tue, 05 Apr 2022 00:00:00 +0530 Sat, 09 Apr 2022 07:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420755 The appellate member ruled in favor of the appellant, allowing the Cenvat Credit for the maintenance of gardening services within the factory premises. The decision was based on the necessity of maintaining the garden for pollution control purposes as mandated by the Pollution Control Committee, aligning with the broad definition of input services under the Cenvat Credit Rules. The impugned order was set aside, emphasizing the importance of considering environmental compliance and corporate social responsibility in maintaining factory premises. Case-Laws Central Excise Tue, 05 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420755