2018 (3) TMI 7

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....icial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Kartikeya Narain (Advocate) - for Assessee Shri Pawan Kumar Singh (Supdt.) AR - for Revenue ORDER Per: Archana Wadhwa Both the appeals one filed by the appellant and the other by the Revenue are being disposed by a common order as they arise out of the same impugned orders passed by the Commissioner (Appeals). 2. After he....

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....ed by the appellant for the sale of their own manufactured goods as well as under the trading activities, they are not entitled to the Cenvat Credit relatable to the trading activities. Accordingly proceedings were initiated against them by way of issuance of a show cause notice on 04.05.2011, resulting in confirmation of demand of duty to the extent of Rs. 27,02,173/-. Inasmuch as the appellant h....

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....ed by the appellant that the trading activities were introduced as exempted services w.e.f. 01.04.2011. As such prior to the said date trading was not a service activity and hence was not an exempted service so as to deny the Cenvat Credit availed in respect of common input services. Reference stands placed on various decisions of the Tribunal. 6. We find that the Tribunal in the following case....