https://www.taxtmi.com/caselaws?id=206683 The Appellate Tribunal CESTAT, Chennai, disallowed the extension of credit for service tax on gardening services for manufacturers of motor vehicle parts, citing the lack of nexus between gardening services and the manufacturing business. The Tribunal reduced the penalty imposed on the assessees for non-disclosure of availing credit from an ineligible service provider to Rs.20,000/-, considering subsequent disclosure. The Tribunal partially allowed the Revenue's appeal and dismissed the assessees' cross-objection for lack of substantial grounds. en-us Tue, 26 Apr 2011 00:00:00 +0530 Thu, 05 Jan 2012 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206683 The Appellate Tribunal CESTAT, Chennai, disallowed the extension of credit for service tax on gardening services for manufacturers of motor vehicle parts, citing the lack of nexus between gardening services and the manufacturing business. The Tribunal reduced the penalty imposed on the assessees for non-disclosure of availing credit from an ineligible service provider to Rs.20,000/-, considering subsequent disclosure. The Tribunal partially allowed the Revenue's appeal and dismissed the assessees' cross-objection for lack of substantial grounds. Case-Laws Service Tax Tue, 26 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206683