2014 (2) TMI 387

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..... has already deposited the entire amount of service tax liability, the amount is enough deposit to hear and dispose the appeal – The detention memo is set aside and lower authorities are directed to withdraw the detention memo and handover the possession of machinery to appellant - the appellant has made out a case for the waiver of pre-deposit of interest and penalties - Rest of the amount to be w .....

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..... ounsel submits that the only reason for not accepting the appellant s contention that credit can be availed of the service tax paid is that the pipelines are running into the factory from a place which is outside the factory and does not in relation to the manufacturing of the final products. He would submit that during the pendency of the stay petition, the appellant had deposited the entire amou .....

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..... bmissions made by both sides, we find that the issue involved in this case is regarding eligibility to avail cenvat credit on the service tax rendered by the service provider for laying the pipelines for drawing of water from a source which is 10 k.m away from the factory premises. In our view, such services would be eligible for cenvat credit as the water which transported is used in manufacturin .....

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