9911796707
TMI Blog2018 (6) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... has been shown by the appellant in their regular ER-1 returns and there is no separate column for segregating the cenvat credit availed by them service vice - extended period not invokable - demand set aside. General Insurance Business Service - place of removal - Held that:- Admittedly, the said service has been availed by the appellant for transportation of goods from their factory gate to po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service. 2. The facts of the case are that the appellant availed cenvat credit on port services during the period 2011-12 to 2012-13 of ₹ 3,79,417/-, General Insurance Business Service of ₹ 30,779/- during the period 2013-14 and Commercial/Industrial Construction Service, Rent a Cab Service and Works Contract Servcie of ₹ 2,16,558/- during the period 2011-12. The show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l.). 4. For General Insurance Business Servcie, it is the contention of the appellant insurance has been taken up for transportation of goods from their factory to the port, from where the goods were exported, therefore, the same is entitled for cenvat credit in terms of the decision of this Tribunal in the case of Gobind Sugar Mills reported in 2015 (38) STR 68 (Tri. Del.). 5. With re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taining the issue before me, I have to deal each services separately: (A) Port Services: I find that the impugned period is 2011-2012 to 2012-2013 and the show cause notice has been issued to the appellant on 31.08.2014, which is issue by invoking extended period of limitation. Admittedly, the availment of cenvat credit has been shown by the appellant in their regular ER-1 returns and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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