2014 (6) TMI 586

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....gaged in the manufacture of parts of pre-heater and cleared the same to M/s. Dalmia Cements (Bharat) Ltd. on the basis of contract. They are also undertaking trading activities. They availed input service credit paid on commission in respect of procurement of orders. A show-cause notice dated 28.11.2006 was issued proposing to deny input service credit of Rs.17,21,791/- being the amounts of wrong ....

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....her High Courts consistently held that CENVAT credit would be eligible in relation to the business activities. He further submits that the demand of duty is barred by limitation as the issue involved is the subject-matter of interpretation of law which is decided by the decisions the Hon'ble High Courts. He further submits that the definition of input service was amended on 1.4.2011 insofar as tra....

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....s Ltd. Vs. CST - 2010 (19) STR 205 He further submits that the appellant had not disclosed their trading activities to the Department. During investigation and after examining the books of accounts it was found that the appellant availed credit on the trading activity and therefore it is a clear case of suppression of fact with intent to evade payment of tax. 5. After hearing both sides and ....

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....n to the manufacture of final products and therefore there are not eligible to avail credit on the commission paid on trading goods. 6. The learned counsel submitted that the appellant had not taken any CENVAT credit on input service attributable to trading. I do not find any merit in this submission insofar as it is admitted position that the appellant had taken CENVAT credit on that portion o....