9911796707
TMI Blog2014 (8) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hence, this order disposes of the appeal nos.E/905/2012, E/944/2012 and E/13685/2013 filed by the appellant. Since all these appeals are filed by the same appellant and the issue being same they are disposed of by a common order. 2. The issue involved on all these three appeals is regarding the eligibility to avail Cenvat Credit on the pipes which were used for transportation of water as input and the service tax paid on the services rendered for laying of such pipeline and maintenance of such pipelines. The entire period involved is February 2009 to July 2012. 3. The relevant facts that arise that the appellant herein is a manufacturer of pharmaceutical goods and needs to draw water for manufacturing purposes. He sought for and got per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties. 6. On careful consideration of the submissions made, I find that the facts are not much disputed. It is undisputed that the pipes are laid for carrying water from the Narmada canal to the appellants factory and services are rendered towards the pipeline are also eligible for availment of Cenvat Credit. 7. As regards the Cenvat Credit of service tax paid by the service providers, in respect of the pipelines, I find that judgment of the Hon'ble High Court of Bombay in the case of ONGC Vs. CCE & ST, Raigad - 2013 (32) STR 31 (Bom.) would apply directly wherein their Lordships in paragraph no.13 have recorded as under: 13. The Appeal before the Court r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place or removal. (emphasis supplied) Here again, clause (ii) is of relevance. Under clause (ii) of Rule 2(l), the expression 'input service' is defined in broad terms. In order to be an input service under clause (ii), the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to avail of Cenvat credit, the manufacturer is required to maintain separate accounts for the receipt, consumption and inventory of inputs and input services meant for use in the manufacture of dutiable final products and the quantity of inputs meant for use in the manufacture of exempted goods. Rule 6(2) stipulates that a manufacturer can take Cenvat credit only on that quantity of input service which is intended for use in the manufacture of dutiable goods. In other words, Cenvat credit is not admissible on that quantity of input or input service which is not intended for use and is not used in the manufacture of dutiable goods. Rule 6(5) confers an option to follow one of two courses of action to a manufacturer not opting to maintain s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id down in the case of CCE, Chennai v. Pepsico India Holdings Ltd. [2001 (130) E.L.T. 193], that the assessee was entitled to the Modvat credit. The Commissioner of Central Excise came up in appeal before this Court in Civil Appeal No. 1129/2003 impugning the aforesaid decision of the CEGAT. However, by order dated July 10, 2003 the appeal was dismissed in view of the fact that the learned Attorney General appearing for the Commissioner of Central Excise stated that he did not wish to press the appeal in view of the letter of the Department dated 5th June, 2003. The aforesaid letter reads as follows: Please refer to your office letter, dated 2nd May, 2003 on the above cited subject. In this connection it is to inform you that case of CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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