CENVAT Credit Allowed for Input Services in Pipeline Installation; Revenue's Objections Deemed Unsustainable.

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....CENVAT Credit - input services - laying pipeline - transportation of gas through pipeline - The fundamental objection of the revenue is that pipelines are immovable property and not goods and therefore, any service tax paid on such installation cannot be claimed as input credit by the appellant. - Objections of the Revenue are not sustainable - Credit allowed - AT....