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2016 (7) TMI 1064 - AT - Central ExciseCenvat credit - eligible input services - credit of service tax paid on (a) technical inspection and certification service w.r.t. the pipelines for transport of water from dams to the Dariba unit and b) service tax paid on installation service for laying of the said pipelines for transport of water to Dariba unit. - Held that:- The admitted facts are that water is essential in the manufacturing process, the pipelines are exclusively used for transport of water for the said purpose. The service tax paid is on services received w.r.t. pipelines. The reasoning given by the lower Authorities regarding these services being not connected with manufacture is not sustainable - the scope of input services as given under Rule 2 (l) of Cenvat Credit Rules, 2004 is not restricted to the location of the factory premises alone. - credit allowed - Decided in favor of assessee.
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