Case Law Details
Case Name : Adani Energy Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 259 of 2009
Date of Judgement/Order : 15/03/2022
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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Adani Energy Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad)
The Cenvat credit on input services was denied on the ground that the input services were also used in PNG Sale i.e. trading activity. Since the input services were not used for providing of output services, the Cenvat credit used in such activity was denied. We observe that during the relevant period Appellant carried out three activities: (i) Providing Services of transportation of natural gas through pipeline on which service tax is paid (ii) Manufactured CNG gas f
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