TMI Blog2017 (3) TMI 1681X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 COURT], where it was held that the credit on both these services allowed - appeal allowed - decided in favor of appellant. - Appeal No : E/13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecovery 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 is squarely covered by the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Principal Commissioner vs. Essar Oil Limit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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