2018 (3) TMI 751

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....nt The issue involved  in the present case is that appellant is entitled  for the Cenvat credit  on the various input service attributed to trading activity  of goods i.e. common service used in respect of final product  manufactured and  sold by the appellant as well as  trading of goods sold by the appellant.  The appellant filed  present appeal&nb....

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....le 6 of Cenvat Credit Rules, 2004 therefore there was no malafide intention.  It is also fact that  both the show cause notices involved in the present case  were issued  for the normal period on the basis of scrutiny  of records and returns  filed by the appellant therefore  there is no suppression of facts.  Accordingly equal penalty  under Section 11....