https://www.taxtmi.com/caselaws?id=242881 The Tribunal held that GSPL was not entitled to CENVAT credit of excise duty paid on pipes as they were considered immovable property once used in the pipeline system. GSPL's claim for CENVAT credit on pipes was not justified under Notification No. 12/2003-S.T. The Tribunal also ruled that GSPL could not claim credit for input services provided to EPC contractors. Notices for the period 2005-2008 were not barred by limitation as GSPL had not suppressed facts. Penalties were not imposed, and GSPL was required to repay the CENVAT credit availed within the normal limitation period. 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 The Tribunal held that GSPL was not entitled to CENVAT credit of excise duty paid on pipes as they were considered immovable property once used in the pipeline system. GSPL's claim for CENVAT credit on pipes was not justified under Notification No. 12/2003-S.T. The Tribunal also ruled that GSPL could not claim credit for input services provided to EPC contractors. Notices for the period 2005-2008 were not barred by limitation as GSPL had not suppressed facts. Penalties were not imposed, and GSPL was required to repay the CENVAT credit availed within the normal limitation period. Case-Laws Service Tax Mon, 15 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242881