TMI Blog2018 (8) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... required reconsideration. Appeal allowed by way of remand. - Appeal No. E/30470/2018 - Final Order No. A/30749/2018 - Dated:- 24-7-2018 - Hon ble Mr. P. V. Subba Rao, Member ( Technical ) Shri N.V. Ramana, Advocate for the Appellant Shri Dass Thavanam, Superintendent/DR for the Respondent ORDER [ Order Per : P. Venkata Subba Rao ] 1. This appeal is filed against Order-in-Appeal No. VIZ-EXCUS-002-APP- 112-17-18 dated 24.01.2018. Heard both sides and perused the records. The appellant is manufacturer of Plywood, Flush Doors, Black Boards and Liquid Resins, etc. They also avail benefit of CENVAT credit. During audit it was pointed out that the assessee had wrongly taken credit on invoices on the following grounds: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealing with the work and it was already corrected as soon as it was pointed out by the audit. As far as the credit of tax paid on the insurance amount is concerned, the assessee contends that they are entitled to the credit of duty. It is the contention of the appellant that although they are entitled to credit as above (except the credit amount of freight taken) in order to avoid litigation; they had reversed the entire amount when pointed out by the audit along with interest. Since that did not happen and a show cause notice was issued and penalty was imposed by the lower authority and upheld by the first appellate authority they would contest the matter both on the eligibility of the credit as well as the penalty. The Learned Counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re issued in the name of their CHA but not in their name is concerned, it is the contention of the appellant that these invoices carry their name also or if they do not, their name can be incorporated. Therefore, they are entitled to the credit of the service tax paid on those services. As far as the credit of tax paid on insurance amount is concerned, they contend that they are entitled to the same. It is their contention that insurance was relating to their inward transportation of inputs or procurement of inputs and hence insurance paid on service of transportation is covered in terms of the input service under CENVAT Credit Rules. However, I am unable to decide on this aspect as there are no invoices before me to decide whether or not t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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