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TMI Blog2018 (2) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... ods which were availed prior to shipment of goods are rightly eligible for the appellant. Marine insurance - Held that: - Since the present case is relating to the period prior to the amendment in Rule 2(l) CENVAT Credit Rules, 2004, which brought in certain restrictions regarding the credit available on business activities, the said credit cannot be denied. Credit on all services allowed - penalty set aside - appeal allowed. - E/111, 186 & 187/2010 - 42924-42926/2017 - Dated:- 15-11-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri S. Muthuvenkataraman And Ms. Minchu Mariam Punnoose, Advocates for the Appellant Shri Arul C. Durairaj, Superintendent (AR) for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or export of goods and these are availed before the goods are shipped out of country. For export of goods, the port of shipment is the place of removal has been held in various decisions. He referred to the decision of Hon ble Gujarat High Court in Commissioner Vs. Dynamic Industries Ltd. - 2014 (307) ELT 15 (Guj.). The same ratio has been followed in various decisions of the Tribunal also. 4. Regarding marine insurance on exported goods, the ld. counsel submitted that it is for safe delivery of exported goods to the port of destination. So in certain cases, they undertake marine insurance and pay service tax on the same. This will come under overall business necessity and activity should be rightly considered for credit prior to ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aws relied on and cited above with reference to this dispute. 8. Regarding marine insurance, we note that the appellants pleaded that the said expenses and the credit on the same is to be considered under overall business activities considering the necessity of such expenses. Reliance placed on the case law also is found to be relevant on this dispute. Since the present case is relating to the period prior to the amendment in Rule 2(l) CENVAT Credit Rules, 2004, which brought in certain restrictions regarding the credit available on business activities, we note that the said credit cannot be denied. 9. In view of the above discussions and analysis, we note that the credit on these three input service activities are rightly available t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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