https://www.taxtmi.com/caselaws?id=261865 The applicants, M/s GSPL India Transco Limited and M/s GSPL India Gasnet Limited, are eligible to avail Cenvat Credit of excise duty paid on pipes and valves for their output service tax liability related to gas transport through pipelines, subject to the condition that the invoice for the Cenvat Credit is issued by a "registered dealer." The Gujarat High Court ruled in favor of the applicants, allowing them to proceed with availing the credit despite objections raised by the Revenue regarding prior decisions, classification of pipeline systems as goods, eligibility criteria, and proper documentation under the Cenvat Credit Rules. en-us Fri, 03 Jul 2015 00:00:00 +0530 Mon, 07 Mar 2016 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261865 The applicants, M/s GSPL India Transco Limited and M/s GSPL India Gasnet Limited, are eligible to avail Cenvat Credit of excise duty paid on pipes and valves for their output service tax liability related to gas transport through pipelines, subject to the condition that the invoice for the Cenvat Credit is issued by a "registered dealer." The Gujarat High Court ruled in favor of the applicants, allowing them to proceed with availing the credit despite objections raised by the Revenue regarding prior decisions, classification of pipeline systems as goods, eligibility criteria, and proper documentation under the Cenvat Credit Rules. Case-Laws Service Tax Fri, 03 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261865