2017 (3) TMI 1681

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..... ility of CENVAT Credit of service tax paid on Premium paid on Marine Policy for export of goods, Travel Agents Services/Rent-a-Cab services are squarely covered by the decisions of the Hon'ble Gujarat High Court in the case of Principal Commissioner vs. Essar Oil Limited [2015 (12) TMI 1062 - GUJARAT HIGH COURT], and Commissioner vs. Dynamic Industries Limited [2014 (8) TMI 713 - GUJARAT HIGH COUR .....

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..... '. Demand notice was issued to them for recovery of the same and proposal for penalty. On adjudication, the demand was confirmed and penalty imposed. On appeal, ld. Commissioner (Appeals) upheld the Order-in-Original and rejected the appeal filed by the appellants. Hence, the present Appeal. 3. Ld. Advocate for the appellant submits that the period involved in this case is prior to 01.04.2008 and .....

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..... ot recovered it from the customers. 4. Ld. AR for the Revenue reiterated the findings of the ld. Commissioner. 5. I find that both the issues relating to eligibility of CENVAT Credit of service tax paid on Premium paid on Marine Policy for export of goods, Travel Agents Services/Rent-a-Cab services are squarely covered by the decisions of the Hon'ble Gujarat High Court in the case of Princip .....

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