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2013 (12) TMI 335 - CESTAT AHMEDABADAvailment of Cenvat credit - Demand of service tax - Service tax paid by the Gas Authority of India Limited on transportation of natural gas to the appellant’s premises is not in relation to an output service provided by them - Held that:- appellant is engaged in compression of the natural gas, which is amounting to manufacture and is also not in dispute that part of the compressed natural gas is cleared by them on discharge of excise duty. It is also not in dispute that the appellant is distributing the natural gas received from the GAIL to various customers. In our view, if the appellant does not receive natural gas from GAIL, he could not provide any output service nor could he discharge the excise duty on the compression activity undertaken by him - appellant has made out a prima facie case for the waiver of pre-deposit of amounts involved - Stay granted.
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