2014 (1) TMI 456

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....ondent : Mrs. Ranjana Jha, Jt. CDR ORDER Per Archana Wadhwa; Both the stay petitions are being heard and disposed of by a common order as the issue involved in both of them is identical. 2. The cenvat credit of Rs.62,81,089/- in one case and Rs. 1,10,489/- in the second case stand denied to the appellant on the ground that the input services are not relatable to their final product i.e....

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....ce of R.O. plant is for providing pure water to the employees of the company. By taking a clue from the Larger Bench of the Tribunal in the case of GTC Industries where it was held that canteen is one of the essential requirements for running a factory, we are of the prima-facie view that such supply of pure water is one of the essential requirements for running of the factory. As the other denial....