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2013 (8) TMI 201 - AT - Central ExciseWaiver of Pre-deposit - Availment of CENVAT Credit of Service Tax paid on the construction services which are used for laying the pipelines for drawing the water from Narmada canal to their factory premises – Held that:- Appellant’s consistent stand before both the lower authorities that the water which is drawn from Narmada canal is used for the manufacturing activity which is manufacturing of chemicals - This issue is not disputed by the lower authorities - The consistent stand of the appellant before both the lower authorities has not been disputed by the adjudicating authority as also the fact that the appellant had given the manufacturing process chart to the lower authorities, which is in detail, that the water which is drawn from Narmada canal is used for manufacturing activity – Application for waiver of pre-deposit allowed – Decided in favor of Assessee.
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