2017 (6) TMI 535

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.... ORDER [ Order Per : M. V. Ravindran ] 1. This appeal is against the Order-in-Appeal No. HYD-SVTAX-000-APP-0019-16-17-ST dated 25.04.2016. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the reversal of amount of CENVAT credit attributable to the common input services which were consumed for rendering service which are taxable are also non....

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....judgment in the case of FL Smidth Pvt. Ltd., [2014-TIOL-2186-HC-MAD-CX], wherein, their Lordships has held in that trading activity even 01.04.2011 is an exempted service. 6. On careful submissions, I find that the issue is regarding eligibility to avail CENVAT credit of the common inputs consumed for rendering dutiable output services as also for trading activities. I find that, the entire cas....

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....inition of exempted service for the period prior to 01.04.2011? 3. Whether in the facts and circumstances of the case, the Tribunal was right in holding that the credit taken on input service is liable to be reversed even though there is no specific method of computation of value during the disputed period? 4. Whether in the facts and circumstances of the case, the Tribunal was r....

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.... product from the place of removal. In the present case, the Department has allowed CENVAT credit in respect of the value of goods amounting of Rs. 5.41 crores and denied for the balance. We find no error in such determination, which is in consonance with Rule 2 (l) of the CENVAT Credit Rules. 11. On the plea of limitation, it has been considered by the Adjudicating Authority, Commissione....