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2011 (2) TMI 644 - AT - Service TaxCENVAT credit - whether the appellants are entitled to credit availed by them in respect of services used for maintaining gardens - Appellants are manufacturer of lubricating or cooling pumps - the term ‘input services’ is a relative term and there should be some nexus between the services utilized and the activities of manufacture of final products. In the present case, the link is very remote. The claim of the appellants that the service of maintaining garden is indirectly used in relation to the manufacture is thus difficult to accept - Decided against the assessee.
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