https://www.taxtmi.com/caselaws?id=239959 The court ruled in favor of the appellant, granting waiver of pre-deposit and stay of recovery regarding the impugned demand under Rule 6(3)(b) of the CENVAT Credit Rules, 2004. The judgment emphasized that the trading activity undertaken by the appellant constituted an 'exempted output service' for Rule 6(3)(b) compliance, aligning with the appellant's argument and diverging from a previous decision that deemed trading activity as not constituting a service. The court's decision was influenced by the interpretation of trading activity as an 'exempted output service,' leading to the appellant's success in the case. en-us Mon, 20 May 2013 00:00:00 +0530 Sun, 24 Nov 2013 08:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239959 The court ruled in favor of the appellant, granting waiver of pre-deposit and stay of recovery regarding the impugned demand under Rule 6(3)(b) of the CENVAT Credit Rules, 2004. The judgment emphasized that the trading activity undertaken by the appellant constituted an 'exempted output service' for Rule 6(3)(b) compliance, aligning with the appellant's argument and diverging from a previous decision that deemed trading activity as not constituting a service. The court's decision was influenced by the interpretation of trading activity as an 'exempted output service,' leading to the appellant's success in the case. Case-Laws Central Excise Mon, 20 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239959