2014 (12) TMI 165

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....d Sonia Gokani, JJ. Shri Sujit Ghosh, Sr. Advocate with Ms. Kanupriya Bhargava, Maulik G. Nanavati and Ms. Nikita Mehta, Advocates, for the Appellant. Shri Y.N. Ravani, Advocate, for the Respondent. These applications are filed by the Gujarat State Petronet Limited ["GSPL" far short]. GSPL is in the business of providing industrial gas to its different consumers at different points. For s....

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....3. Various grounds were raised in the show cause notices including that GSPL utilized pipeline system and not pipes for providing output services and such pipeline system cannot be considered as capital goods and that therefore, credit cannot be taken for realizing such pipeline system for providing output service. The Commissioner observed that in the present case, the pipes were used for pr....

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....eted the penalty and invocation of extended period [2013 (32) S.T.R. 510 (Tri.-Ahmd.)]. Against such judgment of the Tribunal, both the sides have filed appeals. Both the sets of appeals have been admitted by us. In the present group of appeals filed by GSPL, stay applications have been filed. 7. Having heard learned counsel for the parties and having perused the documents on record, we no....