https://www.taxtmi.com/caselaws?id=403965 The Tribunal allowed the appeal, determining that the appellant is entitled to Cenvat Credit for Service Tax paid on services from EPC contractors for pipeline construction. The demand for interest and penalty was dismissed. The Tribunal found the services provided by EPC contractors are integral to the output service of gas transportation, qualifying as 'input services.' The decision aligned with prior rulings and the Gujarat High Court's approval, leading to the appeal's success. en-us Tue, 02 Feb 2021 00:00:00 +0530 Thu, 11 Feb 2021 20:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403965 The Tribunal allowed the appeal, determining that the appellant is entitled to Cenvat Credit for Service Tax paid on services from EPC contractors for pipeline construction. The demand for interest and penalty was dismissed. The Tribunal found the services provided by EPC contractors are integral to the output service of gas transportation, qualifying as 'input services.' The decision aligned with prior rulings and the Gujarat High Court's approval, leading to the appeal's success. Case-Laws Service Tax Tue, 02 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403965