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AAR : Allows credit of 'pipeline laying' by EPC contractors, against "gas transportation service"

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Provider of ‘transport of gas through pipeline service’ eligible to avail & utilise CENVAT credit of service tax paid / payable by EPC contractors / other construction contractors towards installation & commissioning of pipelines (except civil works for building pipeline substations); AAR accepts applicants’ submission that, without pipes and valves or pipeline system, it is impossible to render service u/s 65(105)(zzz) of Finance Act and that input services are intrinsically linked thereto; Observes, “It is not possible to think of a situation regarding transport of gas without pipelines except with the help of Tankers, which would be highly uneconomical”; Distinguishes Ahmedabad CESTAT ruling in Mundra Port & SEZ Ltd since said case pertained to input credit of cement & steel under Rule 2(k) of CENVAT Credit Rules for providing output ‘Port Service’, while present case pertains to “input services”; Further states that laying of pipelines not covered by exclusion clause (A) under Rule 2(l), said activity neither construction of building or civil structure nor laying of foundation or making of structure for support of capital goods  : AAR

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Guest Monday, 18 November 2019

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