TMI Blog2016 (1) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... ation - Held that:- Decisions of this Tribunal in Manipal Advertising Services Pvt. Ltd. Vs. C.C.E.,Mangalore - [2009 (10) TMI 434 - CESTAT, BANGALORE] and Well Known Polyesters Ltd. Vs. C.C.E., Vapi - [2011 (1) TMI 664 - CESTAT, AHMEDABAD], have clearly declared the principle that if a person is discharging service tax liability from his registered premises, the benefit of cenvat credit on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94/- and ordered its recovery along with interest under Rule 14 of Cenvat Credit Rules, 2004 read with Section 75 of the Finance Act, 1994 but dropped penalty. 3. The appellant is an instrumentality of the Union and is in the business inter alia of supply of natural gas to industrial and other consumers. During 1.10.09 to 24.2.10, audit of the appellant revealed that the appellant's Hazira ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onveyance of gas from Hazira to its Vaghodia plant through intermediary stations viz. Vijaypur, Jagdishpur where a further process of compression and conversion into LPG occurred. On the premise that the appellant's Vaghodia pumping station has given output service provided by that station to local Hazira consumers, proceedings were initiated by the show cause notice dated 4.2.2011 proposing d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices received and used at Vaghodia compressor station on or after 25.2.2010 but not prior thereto and therefore confirmed the denial of cenvat credit and directed recovery of ₹ 1,30,494/-. The fact that the appellant availed cenvat credit of this amount prior to 25.2.2010 is not in dispute. The only issue for consideration is whether the appellant is entitled to avail cenvat credit on the in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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