2014 (7) TMI 324

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....d Kumar, JC (AR) ORDER Per P.K. Das; 1. The applicants registered with Service Tax department for providing services under the categories such as On-line information and Database access/retrieval, Internet Cafe, Leased Circuit services etc. The applicants are providing taxable service as well as exempted services. Cenvat credit was denied on the ground that they are rendering trading acti....

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....der No.583/2012 dt. 18.7.2012 granted unconditional stay. It is also submitted that the Tribunal in the subsequent Stay Order No.41912/2013 dt. 3.4.2013 following earlier stay order granted unconditional stay. 3. The Ld. AR on behalf of Revenue submits that in the present case, the issue involved in so far as cenvat credit of service tax paid on input services used for trading activity is not s....

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.... records, we find from the adjudication order that the applicant had not maintained separate accounts for trading activity and other services activities. In view of that, the adjudicating authority demanded the amount on the entire credit availed as common input services for both trading and service activity. Prima facie, we find that applicant had reversed the credit used in the trading activitie....

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....impugned period, one service was tax-free and all other services were taxable. They were maintaining the separate account of the services which are identifiable as attributable to taxable and the non-taxable services. Those services which are identifiable, they are maintaining separate account by them. But some input services are common for both output services i.e. taxable/exempted. Therefore, th....