2018 (3) TMI 410

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....Judicial) Shri Manish Saharan, Advocate for the Appellants Shri K Poddar, DR for the Respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned order wherein on account of trading activity undertaken by the appellant, they are not entitled to cenvat credit, therefore, the demand of 6% of trading activity has been confirmed. 2. The facts of the case are that....

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.... learned Commissioner (Appeals) who also confirmed the demand. Against the said order, the appellant is before me. 3. Learned Counsel appearing on behalf of the appellant submits that it is a fact on record that the appellant is an exporter of the goods for which they were indulged in the trading activity. Therefore, on the common input service, they are entitled to avail cenvat credit. If at a....

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....from the observations made by the learned Commissioner (Appeals), it is not coming out what are the trading services. In fact, learned Commissioner (Appeals) failed to understand that there is no trading services, there is only trading activity as per the provisions of Finance Act also, the activity of trading is termed as an exempted service but there is no trading service. Therefore, the observa....