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2017 (11) TMI 1291 - CESTAT ALLAHABADCENVAT credit - subsidiary of M/s Gail India Ltd. - Revenue's contention is that in as much as the appellant was not undertaking any taxable service by transportation of goods through pipelines, the availment of credit by them was not justified, whereas case of appellant is that they were paying service tax on the activity of transportation of the said gas through pipelines and as such the entire credit availed by them stands utilized - whether the appellant is entitled to avail the credit of service tax paid by M/s Gail India Ltd. or not? - Held that: - Such credit stands utilized by the appellant for payment of service tax on their activity of transportation even though there was no requirement to do so. By paying service tax, the appellant has utilized the entire Cenvat Credit and as such it can be concluded that the credit paid by the assessee stands reversed. In such a scenario, confirmation of the same for the second time is neither justified nor warranted. There is no warrant for confirmation of Cenvat Credit availed and already utilized by the appellant for payment of service tax on their activity of transportation of gas through pipelines - appeal allowed - decided in favor of appellant.
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