9911796707
TMI Blog2021 (4) TMI 1285X X X X Extracts X X X X X X X X Extracts X X X X ..... enial of Cenvat credit to the appellant on tax paid for laying of pipeline of inward transmission of CNG, service availed for inspection at a new sites, credit on input service mistakenly taken at Zone I that pertains to Zone II and services for medical check-up in health camp arranged for auto and taxi drivers using CNG under CSR Scheme is assailed by the appellant in this appeal. 2. I had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere subsequently demarcated as C.B.E. & C. Circular No. 875/13/2008-CX., dated 16-10-2008 clearly stipulates that separate registration is required under each jurisdiction of the Chief Commissioner. This being the factual and legal position, appellant won't have been allowed such credit had it not transferred its credit in the book of accounts from one zone to another. Since it had done the change ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Petroleum and Natural Gas Regulatory Board to substantiate that without such inspection of the geographical area and approval of detail feasibility report by the Board of Directors of Petroleum and Natural Gas Regulatory Board, no such distribution point for natural gas can operate. This fact is opposed by the Learned DR on the ground that such a stand was not taken before the Learned Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturing process since it would be in the nature of a licensing and not of any construction or infrastructure development. The other reason concerning denial of Cenvat credit on this, as stated by the respondent department, is that statutory requirement was not a ground made in the submissions for availment of such credit is contrary to the express findings of the Learned Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices availed for providing free medical check-up. Hence the order. 7. The appeal is allowed in part and the order of Commissioner (Appeals) is modified to the extent of allowing Cenvat credit on these three components namely tax paid for laying of pipeline of inward transmission of CNG, service availed for inspection at a new sites, credit on input service mistakenly taken at Zone I that pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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