TaxTMI 
TaxTMI 
2018 (9) TMI 448
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.... (b) Whether under the facts and circumstances the learned Tribunal has not erred in allowing the claim of ITC on the purchase of gas used in transportation of the gas? (c) Whether under the facts and circumstances the learned Tribunal has not erred in considering the claim of respondent for deduction of discount granted to OMC on turnover sales?" 2. Respondent assessee is M/s.GAIL India Limited (hereinafter to be referred to as 'GAIL' for short) and is engaged interalia in the business of oil and gas exploration, production and procurement. The gas would be supplied to various Oil Marketing Companies ('OMCs' for short). It is not in dispute that sale of the gas so supplied would be charged to Value Added Tax at the ra....
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....he said LPG bottled in specific cylinder is for domestic use. In the instant case, the assessee has produced the certificates from Oil Companies that the LPG sold to them has been sold for domestic purpose. It cannot be accepted because the principal liability is casted on the assessee, which the assessee has failed to establish. Certificates issued by Oil Companies are merely statement of facts without any support of evidence which does not have any force of law." 3. The assessee carried this issue in appeal. The Appellate Authority allowed the appeal, interalia, on the ground that in addition to certification by the OMCs, there was no excise duty for LPG on domestic use and the prices for LPG for domestic and commercial uses were differ....