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2013 (11) TMI 608 - AT - Service TaxService Eligible as Input Service - Whether the services availed by the appellants for maintenance of the garden in and around the factory are admissible as input services or not as per the definition of Input Services contained in Rule-2 (l) of the Cenvat Credit Rules 2004 – Held that:- Appellant is required to maintain a green belt all around their plants - thus the services utilized for maintaining of the green belt around their plant is a obligatory requirement - Cenvat credit on the gardening services required to maintain such a green belt is admissible – Decided in favour of Assessee.
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