2017 (7) TMI 710

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....vices. As the appellant had availed Cenvat credit of service tax paid on Motor Vehicle Insurance, Vehicle Maintenance Charges, Clearing and Forwarding Services and Port Services and, in as much as, Revenue was of the view that such services cannot be considered to be cenvatable, they were issued three different show-cause notices for three different periods proposing to deny the Cenvat credit. The show-cause notices were adjudicated by a common order of the original adjudicating authority denying the credit in respect of the services. 2. On an appeal against the above order, the Commissioner (Appeals) allowed the credit in respect of Clearing and Forwarding Services and Port Services but denied the credit in respect of Motor Vehicle Insu....

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.... matters, the period involved is post-01.04.2011, when the definition of input services was amended and there was a specific exclusion of the Motor Vehicle Insurance or Vehicle Maintenance Charges, from the definition of "Input Services". Learned advocate appearing for the appellant is not disputing the non-availability of the credit for the period post- 01.04.2011. However, they are challenging the confirmation of interest and imposition of penalty. It is the contention of the learned advocate that the law was amended on 01.04.2011 and the appellant-company was unaware of the same and went on availing the credit. She, further, clarifies that the credit so availed by them was rot used by them and during the entire period was lying only as a....