2013 (10) TMI 1442

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..... hri Ganesh Havanur, Addl. Commissioner (AR), for the Respondent. ORDER [Order per : B.S.V. Murthy, Member (T)]. - In this case, Cenvat credit, had been denied to the appellant. Appellant is a manufacturer of MS Pipes on which they had paid amount as per Rule 6(3) of Cenvat Credit Rules, 2004 when they are exempted. Further, Head Office of the appellant is registered for payment of Service Tax. .....

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..... ty as a manufacturer ends. Thereafter, if the pipes are used by the Head Office as service provider and if the credit of excise duty paid on Ms Pipes is not availed, both the service provider as well as manufacturer cannot be said to have violated the provisions of Central Excise Act. 4. We find considerable force in the arguments advanced by the appellant. As a service provider, Head Office .....

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