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2010 (8) TMI 197 - AT - Service TaxCenvat credit on repair and maintenance service in their staff colony (residential colony of the assessees) - Held that: assessees has not been able to establish any nexus between the services which are considered by them to be input service and manufacture or clearance of excisable goods and therefore the benefit of CENVAT credit in respect of such services cannot be allowed - CENVAT credit of service tax is admissible, but do not accede to the prayer of the Revenue for imposition of penalty, as admittedly this is a case involving interpretation of provisions of law as held even in the Manikgarh Cement Work case cited supra as well as in the Maruti Suzuki case cited supra, and allow the appeal of the Revenue in part
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