2020 (2) TMI 865

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....ausif, General Manager for the appellant. Shri Mir Anwar Mohiuddin, Asst. Commissioner/AR for the respondent ORDER PER: MR. ASHOK JINDAL 1. This appeal has been filed against the impugned order wherein the demand has been confirmed on the activity of transportation of pipes by road from their factory to site. 2. The facts of the case are that the appellant is a manufacturer of pipes and had ....

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....e required to carry the pipes from their factory to the customer site and lay the pipes on which they are paying VAT. On the valuation of transportation also they are paying VAT. Therefore, they are not liable to pay service tax. Alternatively, he submits that if they were required to pay service tax, they would be entitled to avail CENVAT Credit. Therefore, this is a revenue neutrality and theref....