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TMI Blog2021 (4) TMI 1285X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-2019 of CESTAT Mumbai. The findings is concurred with and in carrying forward the judicial precedent, the appellant s claim for availment of credit on service tax paid for laying of pipelines used for inward transmission of inputs-natural gas is, therefore, accepted and the benefit of availment of such credit is hereby extended to the appellant. Credit of input services taken on Zone I and II - HELD THAT:- It is observed that appellant had registered itself under Centralised Registration Scheme and these zones were 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial responsibility but there is nothing available on record to show that such services are freely extended to all CNG Drivers irrespective of the fact that they were consuming CNG from the appellant services station or elsewhere - the finding of the Learned Commissioner (Appeals) is concurred with, that the appellant is not entitled to get benefits of Cenvat credit on services availed for providing free medical check-up. 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 pertains to Zone II - Appeal allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red 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 changes that is required for availing credit in the other zone, it should not have been denied the credits for narrow technical consideration as it is in no way stand as a stumbling block in extending such benefit. Hence the credit on input services pertaining to Zone II is allowed to the appellant who had already made necessary changes of transfer of such credits between the zones. 4. The dispute concerning inspection at new site and denial of Cenvat credit on input services availed for s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing manufacturing 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) made in paragraph 7.5 of his order and the submissions placed on record at paragraph 4(b). Therefore to my considered view, the appellant is entitled to avail the credit on tax paid on inspection services at the site/locality. 6. The only other denial of credit left is concerning services of free medical check-up of the drivers etc. on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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