TMI Blog2009 (4) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant. Shri K. Lal, SDR, for the Respondent. [Order]. - There is no representation for the appellants despite notice, nor any request of theirs for adjournment. The respondent is represented by learned SDR who reiterates the findings of the lower appellate authority. 2. It appears from the records that, during the period of dispute, the appellants had availed Cenvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration of the submissions of SDR, I find that the short question which arises for consideration is whether the above services would qualify to be input services under Rule 2(l) of the Cenvat Credit Rules, 2004. If they were used by the assessee, directly or indirectly, in relation to the manufacture of their final products or the clearance thereof from their factory, they are input services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garden maintenance service has no nexus, even remotely, to manufacture or clearance of excisable goods. In other words, the above service was not used, directly or indirectly, in relation to the manufacture or clearance of excisable goods. I, therefore, concur with the lower authorities on the point. Whether repairs and maintenance of vehicles is part of the issue covered by the show-cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance of vehicles and, if so, to adjudicate such dispute afresh after giving the assessee a reasonable opportunity to prove that the vehicles repaired/maintained by the company had in fact been used, directly or indirectly, in relation to the manufacture or clearance of excisable goods. Needless to say that the party should be given a reasonable opportunity of being heard. 5. The appeal is allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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