https://www.taxtmi.com/caselaws?id=244100 In a Cenvat credit dispute involving common input services used for taxable output services and trading activity, the Tribunal held that the denial of credit was confined to the proportion attributable to trading, which was not a taxable service during the relevant period. It found the cited High Court ruling inapplicable because the disallowance had already been made on a proportionate basis, and treated limitation as a mixed question of law and fact for final hearing. As no prima facie case for complete waiver was established, partial pre-deposit was directed, and recovery of the balance demand, interest, and penalty was stayed pending disposal of the appeal. en-us Fri, 18 Oct 2013 00:00:00 +0530 Tue, 18 Feb 2014 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244100 In a Cenvat credit dispute involving common input services used for taxable output services and trading activity, the Tribunal held that the denial of credit was confined to the proportion attributable to trading, which was not a taxable service during the relevant period. It found the cited High Court ruling inapplicable because the disallowance had already been made on a proportionate basis, and treated limitation as a mixed question of law and fact for final hearing. As no prima facie case for complete waiver was established, partial pre-deposit was directed, and recovery of the balance demand, interest, and penalty was stayed pending disposal of the appeal. Case-Laws Service Tax Fri, 18 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244100