2018 (3) TMI 1123

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.... Per Ashok Jindal: The appellant is in appeal against the impugned order wherein proportionate Cenvat credit sought to be denied on account of appellant is engaged in trading activity. 2. The facts of the case are that the appellant is engaged in the manufacture/clearance of Galvanized Transmission Line Tower and parts thereof, cables etc. along with providing output services of erection, ....

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....he manufacturing units. Such trading activity neither comes under the provisions of Central Excise Act, 1944 nor as taxable services under Finance Act, 1994. A show cause notice was issued to the appellant on 8.11.2013 for the period Jan. 2008 to March 2011 by invoking the extended period of limitations. The matter was adjudicated. Cenvat credit was denied holding that the appellant is engaged in ....

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....d period of limitation. In that circumstances, also Cenvat credit cannot be denied. Therefore, he prayed that the impugned order is to be set aside. 4. On the other hand, ld. AR reiterated the findings in the impugned order. 5. Heard both sides. Considered the submissions. 6. On careful consideration of submissions made by both the sides, it is a fact on record that the appellant is engag....