2018 (6) TMI 1247

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....he 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. 3,79,417/-, General Insurance Business Service of ....

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....oking 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 to the port, from where the goods were exported,....

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....ent 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 cause notice has been issued to the appellant on 31.08.2014, whi....