2017 (5) TMI 1289

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....ri Pawan Kumar Singh, (Supdt.) (A.R.) for the Department. Shri Rajesh Chhibber, Advocate for the assessee. ORDER Per Mr. Anil G. Shakkarwar  : The present two appeals are arising out of same impugned Order-in-Appeal No. GZB-EXCUS-000-APP-11-14-15 dated 28.04.2014. Therefore, they are taken together for decision. Appeal No. E/54591/2014 is filed by M/s. Avon International Pvt. Ltd.....

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.... of Rs. 2,12,569/- under Rule 6(3) of Cenvat Credit Rules, 2004. The appellant-manufacturer contended that trading was treated as exempted service through Notification No. 3/2011 C.E. N.T. dated 01.03.2011 w.e.f. 01.04.2011 and therefore the said provision was not applicable to said transactions. The Original Authority decided the issue through OIO dated 10.10.2013 through which the demand was con....

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....r appellant-manufacturer who submitted that before 01.04.2011, there was no provision in the law to treat trading as service   4.    Heard the learned D.R., who has supported the grounds of appeal filed by Revenue.  5.   Having considered the rival contentions and on perusal of records, I find that statute did not have the definition of trading as serv....