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2016 (7) TMI 1066 - AT - Central ExciseCenvat Credit - input services - nexus with manufacturing activity - repair and maintenance service and erection and commissioning services with reference to water pipe line laid by the appellant to obtain water from Sharda OCM Plant situated away from the manufacturing facility of the appellant. - Held that:- In this context, it is to be seen that for the appellant, water is one of the main input items used in the manufacture of paper. Admittedly, water is being transported from outside by a pipe line laid and maintained by the appellant. “Input Services” to be eligible for credit is not linked to any location for receipt of such services. - Credit allowed.
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