TaxTMI 
TaxTMI 
2018 (7) TMI 273
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....ed at Tuticorin. After bottling the LPG in cylinders of varying capacities, they market the same under the brand name 'Caltex in the domestic market. They were not paying excise duty on these cylinders. Apart from the above activity, they were also providing storage facilities for the LPG imported by M/s. BPCL for which the appellants collected service charges from BPCL and discharged service tax under the category of Storage and Warehousing Service. The appellants also undertook bottling of LPG for which they collected bottling charges from BPCL and paid service tax under the category of Packaging Services. They utilized credit of service tax paid on various input services such as Man Power Supply Services, Maintenance and Repair Services,....
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....s availed and attributable to the service provided to BPCL has been dropped by the lower authority. He argued that after 01.04.2011, trading activity is deemed to be an exempted service. Prior to this, there was much confusion as to whether trading is an exempted service and there were decisions in favour of the assessee observing that credit is eligible. He relied upon the decision in the case of M/s. Orient Bell Ltd., M/s. Orient Ceramics and Industries Ltd. Vs. C.C.E. & S.T., Noida and (vice versa)[2018 (3) T.M.I. 7 - CESTAT Allahabad] wherein the decisions in Tricity Auto Vs. C.C.E. Chandigarh-II [2016 (44) S.T.R. 601 (Tri. - Chan.)] was followed. That since there were decisions in favour of the appellant, it cannot be said that the app....
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....e Show cause Notice is dt. 09.04.2009. The learned Counsel has argued vehemently on the ground of limitation. The main allegation is that the appellants are not eligible for the credit on common input services used for trading activity. The Original Authority has given relief by dropping the demand in respect of the credit availed and attributable to the services provided to BPCL. It is seen that the appellants are engaged in marketing of imported Liquefied Petroleum Gas. They make bulk import of LPG and store the same in the storage terminal located at Tuticorin. On the same premises, the bottling and packaging of BPCL also takes place. On the belief that bottling and branding of LPG cylinders does not amount to manufacture, they did not d....