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TMI Blog2015 (1) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... hold Security Services is required for smooth running of industry concerned, which is located in remote area and Cenvat credit is accordingly allowed. As regards ‘Transport Services’, the appellant states that mainly transport is of the finished goods to its dealers across the country. Further on perusal of the Order-in-Original & Order-in-Appeal, I find that complete facts have not been mentioned, hence the disallowance is on ad hoc basis, which is not proper and against natural justice. Similar is the position with respect to amount of ‘other services’ head. Thus I set aside and remand to the adjudicating authority to re¬consider them as per the facts and law. As regards the penalty imposed under various Sections like 76, 77 and 78, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Services 13 Maintenance of Xerox/Fax Machines 14 Insurance Services 15 Airport Services 3. So far the services at Sr. Nos. 2, 8, and 14 of table above, that is Travel Agents Services, Courier Services and Insurance Services are concerned the same has been allowed by this Tribunal in the appellant s own case vide Final Order Nos. A/74 to 78/2011/SMB/C-IV 23 to 27/2011/SMB/C-IV, dated 10-12-2010. 3.1 The learned Counsel for the appellant submits that with the regard to Catering Services, they undertake to reverse the proportionate credit as regards amount recovered by the appellants from its employees. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and accordingly, these services squarely qualify as input service. 4. The learned AR relies on the findings in impugned order. Further the learned AR pointed to the Ruling of Hon ble Calcutta High Court in the case of CCE, Kolkata-VI v. M/s. Vesuvious India Ltd. - 2013-TIOL-1038-HC-KOL-ST = 2014 (34) S.T.R. 26 (Cal.) wherein differing with the Hon ble Gujarat High Court in the case of Commissioner of Central Excise Customs v. Parth Poly Wooven Pvt. Ltd. - 2012 (25) S.T.R. 4 (Guj.) it was held that by the amendment made w.e.f. 1-4-2008 substituting the word from by the word up to all that has been done is to clarify the issue. Neither the services rendered to the customer for the purpose of delivering the goods at the destination wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em as per the facts and law. 5.4 As regards the Insurance Services and Servicing of Motor Vehicles the appellant does not press this ground. 5.5 As regards the penalty imposed under various Sections like 76, 77 and 78, Rule 15(3), etc., the same are set aside. In view of the various ruling, I find that the issue of Cenvat credit is highly disputed and subject to different interpretations by Court. 6. Accordingly, no case of mala fide etc. is made in availing the Cenvat credit. Thus the appeal is allowed in part. To sum up:- Sr. No. Description of Service Decision 1 Custom House Agent s Services Allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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