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2009 (6) TMI 764 - AT - Service TaxCenvat credit - Garden Maintenance service - repairs and maintenance of motor vehicles - Held that: - Garden Maintenance Service has no nexus even remotely to manufacture or clearance of excisable goods - credit not allowed. Repairs and maintenance of motor vehicles - Held that: - the vehicles were admittedly used in connection with the business activity of the assessee. If that be so, they are entitled to CENVAT credit of the service tax paid on repairs and maintenance of such vehicles - credit allowed. Penalty u/s 11AC of CEA - Held that: - this provision of law is not invocable on the facts of this case, the demand in this case having been raised within the normal period of limitation. Appeal allowed - decided partly in favor of assessee.
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