2011 (4) TMI 520

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...., Adv. The Revenue is aggrieved by the extension of credit of service tax paid by the assessees, who are manufacturers of parts of motor vehicles, for gardeners and helpers. 2. I have heard both sides. The learned counsel for the assessees has not established as to how gardening has a nexus with the activity of the business of the assessees, namely that of manufacture of motor vehicle parts.....