2018 (6) TMI 877

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....i P Juneja, AR for the Respondent Per Ms. Archana Wadhwa : The appellants are engaged in the manufacture of excisable goods and also trading activity. They were availing the benefit of cenvat credit of service tax paid on various services which are common in both the activities. 2. Revenue by entertaining a view that trading activity is an exempted service and as such the assessee is not ....

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....ate accounts, in terms of Rule 6(3). As such, they are not under legal obligation to pay such percentage of the value of the goods. 4. I find issue is no more res integra and stand decided in the following Tribunal's decisions: 1) M/s. Zim Laboratories Ltd. vs. CCE & ST, Nagpur [2018 (1) TMI 254 - CESTAT Mumbai]; 2) CCE, Ghaziabad vs. Avon International Pvt. Ltd. [2017 (5) TMI 1289 -CESTA....