2010 (8) TMI 197

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..... 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 Suz .....

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..... cture or clearance of excisable goods before the benefit of CENVAT credit can be extended in respect of such services and the assessees failed to establish any such nexus. The Tribunal relied on the Apex Court's decision in Maruti Suzuki Ltd. v. Commissioner - 2009 (240) E.L.T. 641 (S.C.). Even in today's case the assessees has not been able to establish any nexus between the services which are co .....

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