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2018 (9) TMI 731 - CESTAT MUMBAICENVAT Credit - input services - Garden Maintenance Service - Whether the appellant are entitled to Cenvat credit of service tax paid on 'Garden Maintenance Service' during the period July 2016 to January 2017? - Held that:- The activity of 'Garden Maintenance Service' in the factory premises are in compliance with pollution control laws and relates to their manufacturing unit - The Tribunal in the case of M/s Gmm Pfaulder Ltd. [2016 (12) TMI 334 - CESTAT AHMEDABAD] held that it falls under the scope of the definition of 'input service', and accordingly service tax paid on such service is admissible to credit. Appeal allowed - decided in favor of appellant.
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