https://www.taxtmi.com/caselaws?id=356707 The appellant, engaged in manufacturing and trading, appealed against the denial of cenvat credit for input services related to trading. The Tribunal found that the appellant, being an exporter, was eligible for a refund as the trading activity was exempted. The demand to pay 6% of trading activity value was unsustainable due to proper documentation of exported goods, precluding the invocation of the extended period of limitation. The erroneous findings of the Commissioner led to the conclusion that the appellant was in a revenue-neutral situation, resulting in the appeal being allowed with consequential relief. en-us Wed, 07 Mar 2018 00:00:00 +0530 Fri, 14 Sep 2018 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356707 The appellant, engaged in manufacturing and trading, appealed against the denial of cenvat credit for input services related to trading. The Tribunal found that the appellant, being an exporter, was eligible for a refund as the trading activity was exempted. The demand to pay 6% of trading activity value was unsustainable due to proper documentation of exported goods, precluding the invocation of the extended period of limitation. The erroneous findings of the Commissioner led to the conclusion that the appellant was in a revenue-neutral situation, resulting in the appeal being allowed with consequential relief. Case-Laws Central Excise Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356707