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2011 (4) TMI 520 - AT - Service TaxCenvat credit - The learned counsel for the assessees has not established as to how gardening has a nexus with the activity of the business of the assessees, namely that of manufacture of motor vehicle parts - The gardening services have not been established to have any connection or nexus with the activity of the business of the assessees, who are manufacturers of motor vehicle parts Regarding penalty - since the period of demand ranges from April 2008 to July 2009 and since the assessees have clearly shown that they are availing CENVAT credit on gardener service from December 2008, penalty is reduced to Rs.20,000
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