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TMI Blog2015 (1) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... cription of Service 1 Custom House Agent's Services 2 Travel Agent's Services 3 Rent-a-cab Services 4 Security Services 5 Catering Services 6 Port Services 7 Telephone Services 8 Courier Services 9 Transport Services 10 Servicing of Motor Vehicles 11 Others 12 Storage & Warehousing Services 13 Maintenance of Xerox/Fax Machines 14 Insurance Services 15 Airport Services 3. So far the services at Sr. Nos. 2, 8, and 14 of table above, that is Travel Agents Services, Courier Services and Insurance Services are concerned the same has been allowed by this Tribunal in the appellant's own case vide Final Order Nos. A/74 to 78/2011/SMB/C-IV & 23 to 27/2011/SMB/C-IV, dated 10-12-2010. 3.1 The learned Counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... included in the input service under Rule 2(l) of Cenvat Credit Rules. The appellant further states that the finding is erroneous in as much as, in case of exports the place of removal is Port, and accordingly, these services squarely qualify as input service. 4. The learned AR relies on the findings in impugned order. Further the learned AR pointed to the Ruling of Hon'ble Calcutta High Court in the case of CCE, Kolkata-VI v. M/s. Vesuvious India Ltd. - 2013-TIOL-1038-HC-KOL-ST = 2014 (34) S.T.R. 26 (Cal.) wherein differing with the Hon'ble Gujarat High Court in the case of Commissioner of Central Excise & Customs v. Parth Poly Wooven Pvt. Ltd. - 2012 (25) S.T.R. 4 (Guj.) it was held that by the amendment made w.e.f. 1-4-2008 substitu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hoc basis, which is not proper and against natural justice. Similar is the position with respect to amount of 'other services' head. Thus I set aside and remand to the adjudicating authority to reconsider them as per the facts and law. 5.4 As regards the Insurance Services and Servicing of Motor Vehicles the appellant does not press this ground. 5.5 As regards the penalty imposed under various Sections like 76, 77 and 78, Rule 15(3), etc., the same are set aside. In view of the various ruling, I find that the issue of Cenvat credit is highly disputed and subject to different interpretations by Court. 6. Accordingly, no case of mala fide etc. is made in availing the Cenvat credit. Thus the appeal is allowed in part. To ..... X X X X Extracts X X X X X X X X Extracts X X X X
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