https://www.taxtmi.com/caselaws?id=356304 The Tribunal set aside the orders, allowing the appellant's appeal and rejecting the Revenue's appeal. The judgment clarified the availment of Cenvat Credit for input services in manufacturing and trading activities, emphasizing the need for specific apportionment of credit based on actual activities. It also established the non-applicability of exempted services to trading activities before 01.04.2011, providing a clear legal precedent for similar cases. en-us Tue, 09 Jan 2018 00:00:00 +0530 Tue, 27 Feb 2018 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356304 The Tribunal set aside the orders, allowing the appellant's appeal and rejecting the Revenue's appeal. The judgment clarified the availment of Cenvat Credit for input services in manufacturing and trading activities, emphasizing the need for specific apportionment of credit based on actual activities. It also established the non-applicability of exempted services to trading activities before 01.04.2011, providing a clear legal precedent for similar cases. Case-Laws Central Excise Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356304