2017 (10) TMI 194

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....mmissioner/AR for the Respondent. ORDER [Order per:   Mr. M.V. Ravindran] 1.   These three appeals are directed against Orders-in-Appeal No. GUN-EXCUS-000-APP-0166-16-17, dated 30.01.2017. 2.   Heard both sides and perused records. 3.   In Appeals  E/30760/2017 and E/30761/2017, appellant is contesting the denial of cenvat credit of servi....

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....of 'input services' has undergone a change from 01.04.2011, the fact that vehicles used for the purpose of movement of goods and despatch of goods is  itself enough to allow them credit. 4.    Ld. DR reiterates the findings of the lower authorities.  5.    I find that the submissions made by Ld. Counsel as to availment of cenvat credit of the service t....

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..../2009 has allowed the credit to the appellant on insurance premium of the vehicles etc.  Hence, in my view,  appellant has made out a case for setting aside the penalties imposed on them as there can be bonafide belief to entertain that they are eligible for availment of cenvat credit. 6.    In appeal No. E/30762/2017, the issue is Cenvat credit on the services procured....