9911796707
TMI Blog2016 (11) TMI 1438X X X X Extracts X X X X X X X X Extracts X X X X ..... mitation of time - there is no infirmity with regard to this effect in the impugned order. With regard to the refund of cenvat credit of Shipping Services, I feel that there is no infirmity in the impugned order as the same does not fall in the definition of ‘input services’. Insurance Services - Held that: - the same are neither connected with the manufacturing activity nor included in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Shipping and Insurance Services and also rejected the refund of service tax for the quarter ending September, 2008 on account of limitation. Briefly the facts of the case are that the appellant is a 100% EOU holding Public Bonded Warehouse Licence under Section 58 and In Bond Manufacture Order under Section 65 of the Customs Act. They are manufacturers and exporters of preserved gherkins fallin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition of input services . Aggrieved by the said order of the Assistant Commissioner, the appellant filed an appeal before the Commissioner who also rejected the refund claim of ₹ 2,15,319/- (Rupees two lakhs fifteen thousand three hundred and nineteen only) for the month of September, 2008 as it was filed beyond a period of one year, but allowed refund of Cenvat credit in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order. Further with regard to the refund of cenvat credit of Shipping Services, I feel that there is no infirmity in the impugned order as the same does not fall in the definition of input services and has also fairly been conceded by the learned counsel for the appellant. But as far as premium paid on Insurance Service is concerned, the learned counsel for the appellant insisted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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