Employer's Eco-Friendly Housekeeping and Landscaping Costs Qualify as "Input Services" Under CENVAT Credit Rules.

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....CENVAT Credit - Housekeeping and Landscaping Services - where an employer spends money to maintain their factory premises in an eco-friendly manner, the tax paid on such services would form part of the cost of the final products and the same would fall within the ambit of "input services" and, therefore, the assessee is entitled to claim the benefit - HC....