TMI Blog2011 (4) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 - E/6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices 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. As regards penalty, the case of the Revenue is that penalty is justified as during the period from April to November 2008, the assessees had not disclosed that they were availing credit from ineligible gardener service in their service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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