2016 (11) TMI 94

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..... 85 - Held that: - the eligibility of CENVAT Credit of input service viz. construction and laying of pipeline for bringing water from Narmada river to the Appellant’s factory used in the manufacture of Sodium Salt of Trichloro Pyridinol and Trichloro Acetyle Chloride - Appeal allowed. - E/10997/2013-SM - A/10919/2016 - Dated:- 15-9-2016 - Dr. D.M. Misra, Member (Judicial) For Appellant : M .....

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..... nd penalty of equal amount was imposed. On appeal, the learned Commissioner (Appeals) upheld the order of the Adjudicating authority and rejected their appeal. Hence, the present appeal. 3. The learned Advocate submits that bringing water from Narmada river through pipeline is necessary for carrying out the manufacture operations in their factory. Hence, the service tax paid on laying of pi .....

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