2011 (3) TMI 1050

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..... Pvt. Ltd.Vs. CCE, Pune - III [2009 (8) TMI 50 - BOMBAY HIGH COURT] credit was available to an assessee where it had paid Service Tax on the activities related to its business - at there is no dispute that rain water harvesting system is set up with the object of raising the ground water level - Water is essential for the assessee to manufacture its final product - It appears that the 'Architect S .....

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..... emand is towards credit of Service Tax paid by the assessee in May 2007 on Architect Services' employed for construction of rain water harvesting system in its premises. Moving the application for waiver of pre-deposit, the learned counsel for the appellant submits that water is the main input of the appellant and rain water harvesting system was erected to augment ground water. It is submitted t .....

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..... ive in the direction of conserving the water resources whereby the ground water level in the region could be prevented from falling. It cannot be claimed with certainty that the initiative benefited in enhancing the water resources available to the assessee. 3. I have carefully considered the submissions made by both sides. In the Coca Cola India Pvt. Ltd. case (supra), the Hon'ble High Court of .....

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