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2018 (2) TMI 1745 - MADRAS HIGH COURT
CENVAT Credit - input services - Garden Maintenance Service - interpretation of Statute - Rule 2(l) of the CENVAT Credit Rules - scope of inclusive definition of 'input services' - whether garden maintenance service is an "input service", falling under the "input service", an inclusive definition? - Held that:- All the input services used in relation to modernisation, renovation or repairs of a factory, advertisement or sales promotion, security, legal services, etc., are included in the inclusive definition of input services. Requirement of 25% of the green belt is mandatory, for the very purpose of existence and consequently, manufacture of the final product. It is not only the process of manufacture which results in the production of excisable goods, attracting duty, but the input services which are integrally connected with the manufacture of such final products, should also be considered, so as to give effect to the inclusive definition of input services. Such input services may not in all cases, be in or in relation to manufacture of the final product, but they may be integrally connected and that there should be nexus with manufacture.
The garden maintenance service would fall within the definition of "input service", in terms of Rule 2(1) of the Cenvat Credit Rules, 2004 - he Tribunal was not right in denying input service credit availed on garden maintenance service. - decided in favor of assessee.