9911796707
TMI Blog2010 (1) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... lso availing Cenvat Credit of input services like engineering consultancy, vehicle hiring services, insurance expenses, inspection charges, legal and profession fees, ROU/ROW expenses, site office expenses, security services etc. used in execution of pipeline system erected, commissioned, installed and constructed by the EPC contractors, in contravention of provisions of Cenvat Credit Rules, 2004. Accordingly, the Cenvat Credit availed was denied with interest and penalties under sections 76 and 78 were also imposed. Held that - cenvat credit availed by the assessee was covered under the definition of section 2(l) and moreover the provisions of Rule 6(1) were not applicable to the case of the assessee as the assessee had dealt in transporta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f provisions of Cenvat Credit Rules, 2004. Further, the applicants are also availing Cenvat Credit of input services like engineering consultancy, vehicle hiring services, insurance expenses, inspection charges, legal and profession fees, ROU/ROW expenses, site office expenses, security services etc. used in execution of pipeline system erected, commissioned, installed and constructed by the EPC contractors, in contravention of provisions of Cenvat Credit Rules, 2004. Accordingly, the Cenvat Credit availed was denied with interest and penalties under sections 76 and 78 were also imposed. 3. Learned advocate on behalf of the applicants, submit that their case is squarely covered by the decision of Hon'ble Mumbai High Court in the case of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C 175 has held that the word 'land' includes not only the face of the earth, but everything under or over it, and it has in its legal signification an indefinite extent upward and downward. He further submitted that these pipelines are used by the applicants and they are their properties through which they conduct transportation of goods i.e., natural gas. Hence, the provisions of rule 6(1) of Cenvat Credit Rules are not applicable to the applicants. Moreover, the applicants are covered under the definition of input service as per rule 2(l) of Cenvat Credit Rules, 2004. Learned advocate further submits that the extended period is not invokable in this case as the applicants are registered with the department since 2005 and they are paying ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
