Pipelines for Water Supply to Plant Qualify as 'Input Service' u/r 2(l) of CENVAT Credit Rules 2004.

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....CENVAT credit - scope of input service - laying of the pipelines - whether the service received in relation to laying of the pipelines from outside the factory for water supply to plant are covered under the scope of definition of ‘input service’ as provided u/r 2(l) of CCR, 2004? - Held Yes - AT....