2009 (3) TMI 620

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.... the Appellant. Dr. Y.D. Banga, SDR, for the Respondent. [Order]. - After examining the records, I find that the lower authorities have demanded duty of Rs. 1,36,137/- from the appellants for the period December, 2004 to May, 2006 and have also imposed on them equal amount of penalty. The above demand of duty is on the assessee's final product (tyres) and to the extent CENVAT credit of se....

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....ing services (service tax of Rs. 60,545/- taken on such services). 3. The lower authorities denied the benefit of Cenvat credit of the above service tax amounts to the appellants on the ground that the services were not shown to have been used directly or indirectly in the manufacture and/or clearance of the final product or in relation to such manufacture and/or clearance. The learned cou....

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....gh their counsel is that the lower authorities denied a total credit of little over Rs. 72,000/- to the appellants without differentiating factory garden maintenance services and plant housekeeping service. Credit of Rs. 60,545/- out of the above amount of over Rs. 72,000/- was taken on plant housekeeping service tax and the balance was taken on factory garden maintenance service. Though this dist....

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.... the company vehicles was not availed directly or indirectly in relation to the production/clearance of tyres. The appellants, however, have not been able to establish that tours and travels undertaken by the company employees were undertaken for specific business activities directly or indirectly connected with the activities of the factory. They are also unable to make out a case that the factor....