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TMI Blog2018 (6) TMI 1337X X X X Extracts X X X X X X X X Extracts X X X X ..... vor of appellant. - APPEAL No. E/53060/2015-EX[SM] - A/70910/2018-SM[BR] - Dated:- 23-2-2018 - Mr. Anil Choudhary, Member (Judicial) Shri Amit Mahajan (Advocate) for Appellant Shri Gyanendra Kumar Tripathi AC/AR for Respondent Per: Anil Choudhary The issue in this appeal is whether the credit of service tax paid on transport of gas through pipeline by M/s Gas Authority of India Ltd, (in short M/s GAIL) not consumed in the factory of the appellant is admissible to them or not. 2. The brief facts are that the appellant is registered with the Central Excise Department and engaged in manufacturing of Ceramic Glazed Frits. The appellant 1 st unit was set up sometime in the year 1974. Further for expansion of business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t-1 to their unit-2, under proper authorization from M/s GAIL. For the supply of gas from unit-1 to unit-2, cost of pipeline/infrastructure had been fully borne by the appellant unit-1. The appellant claimed that input service (transport of gas through pipeline) was received by unit-1, hence full credit was allowable. Appellant further asserted that credit in dispute had been availed by unit-1 with regard to such transport of goods through pipeline service which M/s GAIL had provided in relation to transport of gas. Such input service cannot be bifurcated like any input. Further M/s GAIL issued single invoice for transportation of gas from M/s GAIL to unit-1 and unit-2. After receipt of the gas in unit-I, some part of it was transferred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is further contended that there is no provision for reversal of Cenvat Credit of service tax in respect of inputs removed as such. The impugned order of learned Commissioner (Appeals) is non-speaking order and have not considered the submissions of the appellant. The extended period of limitation is not invocable, hence the demand is barred by limitation, It is further stated that the situation is wholly Revenue neutral as both units of appellant being unit 1 and 2 clear their finished products on payment of excise duty. Thus for the argument sake whatever Cenvat Credit was taken in excess in unit-I towards transportation of gas will be receivable as input service in unit-2. It is also stated that such practice was going on since 2004 - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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