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2010 (11) TMI 266 - AT - Service TaxCredit of service tax paid - Demand along with interest and penalties - The original authority has denied the credit of service tax paid in respect of repair and maintenance services received for the staff colony, gardening service, security service provided in the wind farms, swimming pool maintenance and civil works undertaken at auditorium, shopping complex etc., on the ground that the same have no nexus with the manufacture of cement by the respondents - As per the case of CCE, Chennai v. Sundaram Brake Linings, this Bench has examined in great detail the tests required for entitlement to credit of tax paid on input service for paying excise duty on manufactured goods in the light of the Hon’ble Supreme Court’s decision in the case of Maruti Suzuki Ltd. v. CCE Held that: when the laid down tests are applied to the impugned services, it is clear that they have no nexus with the manufacturing of the finished goods viz., cement and hence, the respondents are not entitled to credit of service tax paid on such services - The impugned Order in Appeal is set aside - The duty demand and the demand of interest are concerned - Penalty imposed by the original authority, the same is set aside considering the disputed nature of the issue involved.
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