TMI Blog2012 (7) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived by the appellant was for providing out put service Commercial and Industrial Construction Services (Pipeline Services) and the said services were brought into the tax net from 16.6.2005 – Held that:- Cenvat credit could not be availed on duty paid on such Air Compressors though it is capital good as the said capital goods were received in the premises of the service provider i.e. responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices (Pipeline Services) and the said services were brought into the tax net from 16.6.2005. The adjudicating authority has held that the cenvat credit could not be availed on duty paid on such Air Compressors though it is capital good as the said capital goods were received in the premises of the service provider i.e. respondent before the services were taxable under the Finance Act, 1994. Agg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Propack -- 2009 (234) ELT 409 (Guj.). On perusal of the said judgment, it is seen that the Hon'ble High Court has specifically considered the facts of the case wherein the facts were in respect of the reversal of the cenvat credit availed by the appellant was sought to be recovered by issuance of show cause notice. The facts in that case which has been indicated by their Lordships in paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utiability of the final product on the date of receipt of capital goods. 7. The learned counsel would try to distinguish the said judgment by stating that the judgment was in respect of the capital goods which were used and which required installation during the relevant period. I find that such distinguishing factor will not carry the case of the assessee any further, inasmuch as the facts in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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