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TMI Blog2017 (10) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... put services has undergone a change wherein eligibility to avail of Cenvat credit of the service tax paid on insurance premium is incorporated, I find that availment of such credit is wrong and correctly denied by the lower authorities - appellant has made out a case for setting aside the penalties imposed on them as there can be bonafide belief to entertain that they are eligible for availment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E/30762/2017 - FINAL ORDER No. A/31385-31387/2017 - Dated:- 24-8-2017 - Mr. M.V. Ravindran, Member(Judicial) Shri Karun Talwar, Advocate for the Appellant. Shri Arun Kumar, Dy. Commissioner/AR for the Respondent. ORDER [Order per: Mr. M.V. Ravindran] 1. These three appeals are directed against Orders-in-Appeal No. GUN-EXCUS-000-APP-0166-16-17, dated 30.01.2017. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d picking and dropping of foreigners who are visiting the appellant s premises. It is also his submission that even after the definition of input services has undergone a change from 01.04.2011, the fact that vehicles used for the purpose of movement of goods and despatch of goods is itself enough to allow them credit. 4. Ld. DR reiterates the findings of the lower authorities. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat Credit Rules, 2004, Tribunal vide order No. 216-22-/2009, Dt. 20/03/2009 has allowed the credit to the appellant on insurance premium of the vehicles etc. Hence, in my view, appellant has made out a case for setting aside the penalties imposed on them as there can be bonafide belief to entertain that they are eligible for availment of cenvat credit. 6. In appeal No. E/30762/2017, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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