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2011 (3) TMI 1050 - CESTAT, BANGALOREWaiver of pre-deposit of Service Tax, interest and penalty - Service Tax paid by the assessee on ‘Architect Services' employed for construction of rain water harvesting system in its premises - Held that:- As decided in Coca Cola India Pvt. Ltd.Vs. CCE, Pune - III [2009 (8) TMI 50 - BOMBAY HIGH COURT] credit was available to an assessee where it had paid Service Tax on the activities related to its business - at there is no dispute that rain water harvesting system is set up with the object of raising the ground water level - Water is essential for the assessee to manufacture its final product - It appears that the 'Architect Service' availed by the assessee is an admissible input service - Accordingly, grant waiver of pre-deposit of the dues adjudged against the assessee and stay recovery thereof pending decision in the appeal.
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