Gardening Services in Factories Qualify as Input Services for CENVAT Credit Eligibility Under Eco-Friendly Maintenance.

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....CENVAT credit - Gardening service used within their factory - 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" - HC....