https://www.taxtmi.com/caselaws?id=293572 The appeal challenged the order regarding availing Cenvat credit on common input services for manufacturing and trading activities. The Tribunal held that the demand should be restricted to the normal period, ruling in favor of the appellant. It was determined that the appellant, engaged in trading activities, was not eligible for Cenvat credit on common input services attributable to trading. The appellant was directed to reverse the credit, emphasizing the need for separate accounts for taxable output services. The matter was remanded to ascertain compliance with specific rules, with no interest demand confirmed. The appeal was allowed, setting aside the impugned order without imposing any penalty. en-us Wed, 07 Aug 2019 00:00:00 +0530 Thu, 18 Feb 2021 20:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293572 The appeal challenged the order regarding availing Cenvat credit on common input services for manufacturing and trading activities. The Tribunal held that the demand should be restricted to the normal period, ruling in favor of the appellant. It was determined that the appellant, engaged in trading activities, was not eligible for Cenvat credit on common input services attributable to trading. The appellant was directed to reverse the credit, emphasizing the need for separate accounts for taxable output services. The matter was remanded to ascertain compliance with specific rules, with no interest demand confirmed. The appeal was allowed, setting aside the impugned order without imposing any penalty. Case-Laws Service Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293572