2014 (1) TMI 89

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..... manufacture of carbonated beverages and aerated water, water is an important input. Putting up the rain water harvesting system is integrally connected to harnessing water. The architectural services having been used for putting in place the said rain water harvesting system cannot be treated as having no nexus with the business activities of the appellant which relates to manufacture of carbonate .....

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..... al part for obtaining water for manufacture of the aerated water and carbonated beverages. 3. I have carefully considered the submissions and perused the records. As the appellants are in the manufacture of carbonated beverages and aerated water, water is an important input. Putting up the rain water harvesting system is integrally connected to harnessing water. The architectural services having .....

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