TaxTMI 
TaxTMI 
Dear Experts
My questions about Rule 6 of CCR
Trading sales activity is a Taxable Service? if trading sale make form abroad to abroad, trader can provide a Exempted Service? and liable to reverse CENVAT credit U/R 6?
Thanks
Trading from Abreoad to Abroad treated as Ecempted Service?
07 Jun 2016 
7 Replies 
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Trading of goods on the negative list means abroad to abroad trades are non taxable and limit CENVAT reversal obligations.
Trading in goods is not a service and is within the negative list, so abroad-to-abroad trading is not taxable as a service. Cenvat credit reversal applies only where common input or input services provided from India are used in relation to that non-taxable trading; absent such common inputs, the value of abroad-to-abroad trading need not be included when calculating the Cenvat credit to be reversed. (AI Summary)
Trading in goods is not a service and is within the negative list, so abroad-to-abroad trading is not taxable as a service. Cenvat credit reversal applies only where common input or input services provided from India are used in relation to that non-taxable trading; absent such common inputs, the value of abroad-to-abroad trading need not be included when calculating the Cenvat credit to be reversed. (AI Summary)