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2011 (11) TMI 56 - CESTAT, MUMBAIDisallowance of credit of service tax - garden maintenance service - As per the Pollution Control Board they are required to maintain 33% of the area of their factory under green grass plantation and this is required in relation to the manufacture of their final products - Keeping in view the case Ultratech Cement Ltd.[2010 -TMI - 78203 - BOMBAY HIGH COURT] Held that here 'input' means "activities relating to business" - inclusive part of the definition of input service extends to services used prior to/during the course of/after the manufacture of the final products - services having nexus or integral connection with the manufacture of final products as well as the business of manufacture of final product would qualify to be input service - decided in favour of appellant
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