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2017 (5) TMI 90 - AT - Central ExciseCENVAT credit - scope of input service - laying of the pipelines - whether the service received in relation to laying of the pipelines from Matrikundia Dam to Dariba for water supply to plant at Dariba are covered under the scope of definition of ‘input service’ as provided u/r 2(l) of CCR, 2004? - Held that: - an identical issue has come up for the earlier period in the appellant’s case M/s Hindustan Zinc Ltd. Versus CCE & ST, Udaipur [2016 (7) TMI 1064 - CESTAT NEW DELHI], where it was held that water is essential in the manufacturing process, the pipelines are exclusively used for transport of water for the said purpose, the scope of input services as given under Rule 2 (l) of CCR, 2004 is not restricted to the location of the factory premises alone - appeal allowed - decided in favor of appellant.
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