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2017 (5) TMI 233 - AT - Central ExciseCENVAT credit - eligible input service - consultancy service with respect to laying of pipelines for supply of water from dams to the Dariba Mines of the appellant - Held that: - matter is covered by the ratio of the CESTAT decision in the appellant’s own case [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 service tax paid is on services received w.r.t. pipelines - service tax paid under subject service viz. consultancy service is eligible for Cenvat credit by the appellant - appeal allowed - decided in favor of appellant.
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