9911796707
TMI Blog2009 (6) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... of motor vehicles - Held that: - the vehicles were admittedly used in connection with the business activity of the assessee. If that be so, they are entitled to CENVAT credit of the service tax paid on repairs and maintenance of such vehicles - credit allowed. Penalty u/s 11AC of CEA - Held that: - this provision of law is not invocable on the facts of this case, the demand in this case having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce was not used, directly or indirectly in relation to the manufacture or clearance of excisable goods. On this basis CENVAT credit was denied to the assessee in respect of garden maintenance. The same view will be followed in the instant case. 2. As regards repairs and maintenance of motor vehicles, it has to be ascertained whether these vehicles were used by the appellant in connection with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand in respect of Garden Maintenance Service having been upheld, the assessee cannot resist the Revenue s proposal to levy interest on the amount. 4. In the result, this appeal is disposed of in the following manner:- (a) The impugned order is upheld in relation to CENVAT credit on Garden Maintenance Service; this would mean that the demand stands affirmed along with interest. (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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