https://www.taxtmi.com/caselaws?id=242881 CENVAT credit on pipeline projects was differentiated between embedded goods and construction-related services. Duty credit on pipes and other materials used in laying the pipeline was denied because the pipes lost identity as goods in an immovable system and were used by EPC contractors for construction, while simultaneous benefit of Notification No. 12/2003-S.T. and credit on the same materials was not permitted. Credit on service tax paid on construction-related services was allowed because those services were treated as used in relation to providing the output service. The extended period of limitation was held inapplicable, and penalty was deleted due to bona fide belief and absence of wilful suppression. en-us Mon, 15 Apr 2013 00:00:00 +0530 Fri, 10 Oct 2014 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242881 CENVAT credit on pipeline projects was differentiated between embedded goods and construction-related services. Duty credit on pipes and other materials used in laying the pipeline was denied because the pipes lost identity as goods in an immovable system and were used by EPC contractors for construction, while simultaneous benefit of Notification No. 12/2003-S.T. and credit on the same materials was not permitted. Credit on service tax paid on construction-related services was allowed because those services were treated as used in relation to providing the output service. The extended period of limitation was held inapplicable, and penalty was deleted due to bona fide belief and absence of wilful suppression. Case-Laws Service Tax Mon, 15 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242881