Avaiment of cenvat credit on rent paid on show room of

Some ready made garment manufacturers are availing cenvat credit of service tax paid by them on rent paid on rent paid for show cooms where no manufacturing activity is carried out, The show rooms are used only for trading of the duty paid garments received there. In view of the recent clarifications given by the ;board, no credit can be availed in espect of services used in trading.For availing wrong cenvat credit, they would render themselves liable for penal action.