https://www.taxtmi.com/caselaws?id=338782 The tribunal allowed the appeal, setting aside the demand for recovery of Cenvat credit on common input services used for trading activity. It ruled that prior to 1-4-2011, Rule 6 did not deny credit for input services in both manufacturing and trading activities. The tribunal found the demand time-barred and disagreed with the denial of Cenvat credit for trading activities, ultimately concluding that penalties under Sections 77 and 78 were not applicable due to the absence of intent to evade duty. en-us Fri, 20 Jan 2017 00:00:00 +0530 Tue, 05 Sep 2017 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338782 The tribunal allowed the appeal, setting aside the demand for recovery of Cenvat credit on common input services used for trading activity. It ruled that prior to 1-4-2011, Rule 6 did not deny credit for input services in both manufacturing and trading activities. The tribunal found the demand time-barred and disagreed with the denial of Cenvat credit for trading activities, ultimately concluding that penalties under Sections 77 and 78 were not applicable due to the absence of intent to evade duty. Case-Laws Central Excise Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338782