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TMI Blog2013 (12) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... ged in compression of the natural gas, which is amounting to manufacture and is also not in dispute that part of the compressed natural gas is cleared by them on discharge of excise duty. It is also not in dispute that the appellant is distributing the natural gas received from the GAIL to various customers. In our view, if the appellant does not receive natural gas from GAIL, he could not provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the service tax paid by the Gas Authority of India Limited (GAIL for short) on transportation of natural gas to the appellant s premises is not in relation to an output service provided by them. 3. Learned Senior Advocate would submit that the entire thrust of the Revenue/adjudicating authority in the case is based upon the judgment of the Apex Court in the case of Maruti Suzuki [2009 (240) E. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions made by both sides, we find that it is not in dispute that the appellant is engaged in compression of the natural gas, which is amounting to manufacture and is also not in dispute that part of the compressed natural gas is cleared by them on discharge of excise duty. It is also not in dispute that the appellant is distributing the natural gas received from the GAIL to various customers. In o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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