https://www.taxtmi.com/caselaws?id=126452 The appellate tribunal upheld the denial of CENVAT credit for 'Garden Maintenance' service due to lack of nexus to excisable goods. However, CENVAT credit for 'repairs and maintenance of motor vehicles' was allowed as the vehicles were used in business activities. Penalty under Section 11AC was vacated as it was not applicable within the limitation period. Interest under Section 11AB was upheld for 'Garden Maintenance' service. The appeal resulted in affirming the demand for 'Garden Maintenance' credit and interest, allowing credit for vehicle repairs, lifting the penalty, and modifying the impugned order accordingly. en-us Wed, 10 Jun 2009 00:00:00 +0530 Wed, 12 Jul 2017 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126452 The appellate tribunal upheld the denial of CENVAT credit for 'Garden Maintenance' service due to lack of nexus to excisable goods. However, CENVAT credit for 'repairs and maintenance of motor vehicles' was allowed as the vehicles were used in business activities. Penalty under Section 11AC was vacated as it was not applicable within the limitation period. Interest under Section 11AB was upheld for 'Garden Maintenance' service. The appeal resulted in affirming the demand for 'Garden Maintenance' credit and interest, allowing credit for vehicle repairs, lifting the penalty, and modifying the impugned order accordingly. Case-Laws Service Tax Wed, 10 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126452