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2017 (6) TMI 1379 - AT - Central ExciseCENVAT Credit - input services - port services - Cargo Handling Services - Customs House Agent s Services - Insurance services - Motor Vehicle insurance - Premises equipment insurance - Transit Insurance of excisable goods - Insurance of cash during transit - Insurance of employee of appellant - Courier Services - HELD THAT - After hearing both the parties and perusal of record it appears that Cenvat Credit of all the above services have been allowed in various decisions of Hon ble High Courts and Tribunal. The issue is no longer res integra since all services are covered by various decisions in favour of the appellant. Reliance can be placed in the case of COMMISSIONER OF CENTRAL EXCISE RAJKOT VERSUS ROLEX RINGS (P.) LTD. 2008 (2) TMI 295 - CESTAT AHMEDABAD COMMISSIONER OF CENTRAL EXCISE RAIPUR VERSUS M/S BHILAI ENGINEERING CORPORATION LTD. 2015 (12) TMI 1268 - CESTAT NEW DELHI and COMMISSIONER OF C. EX. CUS. VAPI VERSUS APAR INDUSTRIES LTD. 2010 (8) TMI 407 - CESTAT AHMEDABAD . There are no reason to sustain the impugned order - appeal allowed.
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