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2009 (12) TMI 124 - AT - Service TaxCenvat Credit- Input service- The assessee had availed Cenvat Credit of service tax paid on garden maintenance service. Same was denied on the ground that said service was not used in or in relation to the manufacture, directly and indirectly final products and clearance of final products from the place of removal. In the light of the decision of Maruti Suzuki Ltd. v. CCE 2009 -TMI - 34348 - SUPREME COURT, in which held that input and capital goods used in captive means are covered by the definition expending the scope of definition, held that – a good garden creates a better atmosphere and environment ehich increase the working efficiency and customer would feel good. Thus the assessee was entitled to Cenvat Credit availed on the manufacture of final product, thus the appeal was to be allowed.
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