9911796707
TMI Blog2018 (6) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant is in appeal against the impugned orders denying the cenvat credit on port Services, Gerneral Insurance Business Service, Commercial/Industrial Construction Service, Renta- cab and Works contract 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 Rs. 3,79,417/-, General Insurance Business Service of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voking extended period of limitation, therefore, demand is not sustainable in the light of the decision of this Tribunal in the case of Medicaps Limited reported in 2011 (24) STR 572 (Tri. Del.). 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment advanced by the ld. AR is that the appellant is not entitled to avail cenvat credit in these services. 7. Heard the parties and considered the submissions. 8. For entertaining 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, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bind Sugar Mills (Supra), the appellant is entitled to avail cenvat credit. 9. For remaining services, the appellant has already reversed the cenvat credit, therefore, the same is not considered by this Tribunal at this stage for denial or availment of cenvat credit. 10. As the issue has already been discussed above, no penalty is imposable on the appellant in the facts and circumstances of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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