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2014 (8) TMI 87 - AT - Central ExciseCenvat Credit on the pipes which were used for transportation of water as input and the service tax paid on the services rendered for laying of such pipeline and maintenance of such pipelines - appellant is a manufacturer of pharmaceutical goods and needs to draw water for manufacturing purposes - Held that:- where a service is of the description which is specified in Rule 6(5), the manufacturer is entitled to credit of the whole of the service tax unless the service is used exclusively, that is to say solely in or in relation to the manufacture of exempted goods or any provision of exempted services. - Decided in favor of assessee. Regards the Cenvat Credit of the central excise duty paid on pipes - Held that:- The earlier appeal involving identical issue was not pressed and was therefore, dismissed. The respondent having taken a conscious decision to accept the principles laid down in Pepsico India Holdings Ltd. (2000 (10) TMI 122 - CEGAT, CHENNAI) cannot be permitted to take the opposite stand in this case. - Decided against the assessee.
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