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2009 (4) TMI 577

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....epresentation for the appellants despite notice, nor any request of theirs for adjournment. The respondent is represented by learned SDR who reiterates the findings of the lower appellate authority. 2. It appears from the records that, during the period of dispute, the appellants had availed Cenvat credit on two taxable services, viz. (a) repairs and maintenance service and (b) garden mainte....

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....consideration is whether the above services would qualify to be 'input services' under Rule 2(l) of the Cenvat Credit Rules, 2004. If they were used by the assessee, directly or indirectly, in relation to the manufacture of their final products or the clearance thereof from their factory, they are 'input services' within the definition of this term given under Rule 2(l). The lower authorities have....

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....nce of excisable goods. In other words, the above service was not used, directly or indirectly, in relation to the manufacture or clearance of excisable goods. I, therefore, concur with the lower authorities on the point. Whether repairs and maintenance of vehicles is part of the issue covered by the show-cause notice is something to be considered by the original authority. In the present round of....