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2019 (4) TMI 1969 - AT - Central ExciseCENVAT Credit - input services - privity of contract - procurement of services used in laying of ‘pipelines’ intended for distribution of ‘compressed natural gas (CNG) and piped natural gas (PNG) - HELD THAT:- The issue is decided in the case of RELIANCE GAS TRANSPORTATION INFRASTRUCTURE LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI II [2016 (8) TMI 91 - CESTAT MUMBAI] where it was held that From the record it clearly comes out that the privity of contract in the instant case was between the appellant and the service provider and that these service providers were under no obligation whatsoever to the pipeline laying contractors nor were the pipeline laying contractors under any obligation to pay for the said services or to compensate or otherwise for the deficiency in the services of the said service providers. This being the case the finding that services availed of from the other service providers as also the capital goods were used by the pipeline laying contractors is clearly untenable. Furthermore, the eligibility for credit having been upheld for the subsequent period, it is not open to the respondent herein to take a contrary stand - appeal allowed - decided in favor of appellant.
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