2016 (9) TMI 144

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..... airman And R.S.Shukla Member(L) For the Applicant : Sh.Kuryan Thomas, Advocate For the Department : Shri Ranjan Khanna (Authorised Representative) RULING (By Sirpurkar J) Heard Shri Kuryan Thomas, Advocate for the applicant and Sh. Ranjan Khanna for the department. This matter is covered by our previous ruling reported in 2015 (40) STR 393 AAR. In that case we had the occasion to consider the .....

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..... pital goods. Sh. Khanna reiterates that the analogy is applicable to this matter also as pipeline is embedded and therefore cannot be the input. It is pointed out that in those cases the term "input services" was not for consideration, the term for consideration was only "input". We are quite convinced that input is different from input service. This being a major difference, those rulings will no .....

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