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2018 (6) TMI 1247 - AT - Central ExciseCENVAT credit - input services - port Services - General Insurance Business Service - Commercial/Industrial Construction Service - Rent-a- cab service - Works contract service - extended period of limitation - Held that:- As regards port services, Admittedly, the availment of cenvat credit 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 port of export and in case of export, the port of export is the place of removal - credit allowed. 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. Penalties are set aside. Appeal disposed off.
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