2014 (2) TMI 44

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..... . Ravindaran; When this stay petition was called out, learned counsel would submit that the issue involved in this case is regarding denial of Cenvat credit of the service tax paid on the services rendered by ONGC to M/s. Gas Authority of India Limited (GAIL) for transportation of Natural Gas through the pipelines, which is utilized by the appellant for compressing the same and also for providing .....

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..... 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 any output service no .....

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