https://www.taxtmi.com/caselaws?id=215360 The court upheld the decision that a registered dealer engaged in trading activities is not entitled to avail Service Tax credit for input services used in manufacturing and trading activities. The judge emphasized that trading activities do not qualify as a service for the purpose of claiming such credits, as per Rule 2(1) of CENVAT Credit Rules. The ruling clarifies that Service Tax credit is not available for input services attributable to trading activities, setting a precedent for cases involving the allocation of such credits in mixed manufacturing and trading contexts. en-us Thu, 01 Dec 2011 00:00:00 +0530 Wed, 12 Feb 2014 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215360 The court upheld the decision that a registered dealer engaged in trading activities is not entitled to avail Service Tax credit for input services used in manufacturing and trading activities. The judge emphasized that trading activities do not qualify as a service for the purpose of claiming such credits, as per Rule 2(1) of CENVAT Credit Rules. The ruling clarifies that Service Tax credit is not available for input services attributable to trading activities, setting a precedent for cases involving the allocation of such credits in mixed manufacturing and trading contexts. Case-Laws Service Tax Thu, 01 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215360