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TMI Blog2017 (11) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... t. It is seen that M/s Gail India Ltd. were selling their product to various customers by undertaking the sale through transportation of their product by a pipeline. The said M/s Gail India Ltd. sought a clarification from the department, in August, 2005 as to whether they are liable to pay any service tax on the transportation of their goods through the pipeline. Revenue advised them to pay the service tax in as much as they were showing the value of the goods as also transportation charges separately in their invoices. Accordingly, M/s Gail India Ltd. started paying service tax on the activity of transportation of goods through pipelines. 3. The present appellant came into existence in 2010 and were purchasing the gas from M/s Gail India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order I find that the short issue required to be decided in the present appeal is as to whether the appellant is entitled to avail the credit of service tax paid by M/s Gail India Ltd. or not. 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. On the other hand the assessee's contention is that during the relevant period, based upon the clarifications given by the Revenue to M/s Gail India Ltd., 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. In such a scenario, the appellant ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of gas by Owner/Seller will not alter the position." 8. In view of the fact that the appellant stopped payment of service tax on the said activity of transportation, without any objection by the Revenue reveals that there was no requirement on the part of the appellant to pay the service tax. However, I find that the dispute relates to the availment of Cenvat Credit of tax paid by M/s Gail India Ltd. 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, confir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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