2016 (12) TMI 1329

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....order. 2.  A statement showing the details of appeal-wise period involved, amounts of Cenvat credit and penalty is appended below : S. No.    Appeal No.    Period involved Demand of credit (Rs.) Penalty  u/s 78 1. ST/26822/2013 2005 - 2009 2,53,476/- 2,53,476/- 2. ST/26824/2013 2005 - 2009 12,74,632/- 12,74,632/- 3. ST/26825/2013 2005 - 2009 2,59,266/- 2,59,266/- 4. ST/26826/2013 2005 - 2009 4,00,755/- 4,00,755/- 5. ST/26827/2013 2005 - 2009 46,673/- 46,673/- 6. ST/26828/2013 2005 - 2009 2,52,815/- 2,52,815/- 7. ST/26829/2013 2005 - 2009 1,21,975/- 1,21,975/- 8. ST/26830/2013 2005 - 2009 81,017/- 81,017/- TOTAL 26,09,609/- 26,09,609/- 3.  Briefly the facts ....

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....erest and imposition of  penalty.   Aggrieved by the said order, the appellant filed eight appeals before the Commissioner (Appeals) and the Commissioner vide impugned order dated 7.3.2013 upheld the Order-in-Original and rejected the appeals of the appellants. Aggrieved by the said order, the appellant filed the present eight appeals before the Tribunal. 3.  Heard both the parties and perused the record. 4.  The learned counsel for the appellant submitted that trading activity has been treated as exempted service by amending definition under Rule 2(e) of the Cenvat Credit Rules, 2004, with effect from 1.4.2011 and prior to 1.4.2011, the trading activity was not considered as exempted service at all.  He furt....

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....d services was amended with effect from 1.4.2011 wherein it was defined that exempted service means taxable service which are exempt from whole of the service tax leviable thereon and includes services on which no service tax is leviable under Section 66 of the Finance Act, 1994 and taxable service whose part of the value is exempted on the condition that no credit of inputs and input services used for providing such taxable service, shall be taken and an explanation was also inserted to the Rule 2(e) saying that for the removal of doubts, it is hereby clarified that "exempted services" includes trading.  He further submitted that even before 1.4.2011, trading was neither a manufacturing activity nor an output service and this view&nbs....