2018 (6) TMI 1247

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....spondent ORDER Per Ashok Jindal: The appellant is in appeal against the impugned orders denying the cenvat credit on port Services, Gerneral Insurance Business Service, Commercial/Industrial Construction Service, Renta- cab and Works contract service. 2. The facts of the case are that the appellant availed cenvat credit on port services during the period 2011-12 to 2012-13 of Rs. 3,79,....

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....use notice has been issued on 31.08.2014 by invoking extended period of limitation, therefore, demand is not sustainable in the light of the decision of this Tribunal in the case of Medicaps Limited reported in 2011 (24) STR 572 (Tri. Del.). 4. For General Insurance Business Servcie, it is the contention of the appellant insurance has been taken up for transportation of goods from their factory....

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....t a Cab Service and Works Contract Service, the argument advanced by the ld. AR is that the appellant is not entitled to avail cenvat credit in these services. 7. Heard the parties and considered the submissions. 8. For entertaining the issue before me, I have to deal each services separately: (A) Port Services: I find that the impugned period is 2011-2012 to 2012-2013 and the show cau....