https://www.taxtmi.com/caselaws?id=34996 CESTAT, BANGALORE - AT allowed CENVAT credit on input services for maintenance of staff colony and plantation activities, holding that services such as lawn mowing, garbage removal, pool maintenance, harvest cutting and weeding fall within the definition of input service when the appellant is obliged to maintain a colony. The Tribunal found plantation work to have sufficient nexus with manufacturing and rejected the requirement of one-to-one correlation between services and final supply. It criticized the department for failing to verify assertions and affirmed that activities relating to business qualify as input services. en-us Wed, 13 May 2009 00:00:00 +0530 Mon, 10 Nov 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34996 CESTAT, BANGALORE - AT allowed CENVAT credit on input services for maintenance of staff colony and plantation activities, holding that services such as lawn mowing, garbage removal, pool maintenance, harvest cutting and weeding fall within the definition of input service when the appellant is obliged to maintain a colony. The Tribunal found plantation work to have sufficient nexus with manufacturing and rejected the requirement of one-to-one correlation between services and final supply. It criticized the department for failing to verify assertions and affirmed that activities relating to business qualify as input services. Case-Laws Service Tax Wed, 13 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34996