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TMI Blog2009 (6) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... that – cenvat credit on outdoor catering service is allowed - that there was not even a remote connection between garden maintenance and manufacture/clearance of the final product. This position was very plain, like daylight, to the assessee and, therefore, there was no reason for them to avail the undue benefit pending clarificatory decisions – Cenvat credit on garden maintenance service disallow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -IV dated 6.4.2009), it was held that garden maintenance service had no nexus, even remotely, to the manufacture or clearance of excisable goods and that the service was not used, directly or indirectly, in relation to the manufacture or clearance of the goods. On this basis, in the present case also, I hold that the appellant is not entitled to claim the benefit of CENVAT credit on garden mainten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same is upheld in other respects. With regard to penalty, the lower appellate authority took the view that, as the case involved interpretation of the provisions, the assessee was not liable to be penalised. Nevertheless, it maintained some penalty on them. According to the appellant, no penalty was imposable on them as there was no contravention of any of the provisions. I have already held t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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