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    <title>CENVAT Credit Denied for Trading Input Services; Trading Not Recognized as Taxable Under Current Statute.</title>
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    <description>As trading activities have never been recognized by the statute as taxable services, prima facie, the appellant was not entitled to take CENVAT credit on input services which were used in trading activities during the material period - AT</description>
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      <description>As trading activities have never been recognized by the statute as taxable services, prima facie, the appellant was not entitled to take CENVAT credit on input services which were used in trading activities during the material period - AT</description>
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