TaxTMI 
TaxTMI 
2018 (10) TMI 325
X X X X Extracts X X X X
X X X X Extracts X X X X
....service tax credit taken on common input services attributable to trading activity during the impugned periods along with interest and penalty. The details of all the four appeals are given herein below:- Appeal No. ST/2469/2011 ST/2861/2011 ST/2862/2011 ST/22034/2014 Date of SCN 23/04/2010 13/10/2010 11/10/2010 Raigad 14/02/2012 Peenya 06/03/2012 Haryana 28/02/2012 Mumbai 23/02/2012 Nasik 06/03/2012 Faridabad 23/02/2012 Nelamangala 05/03/2012 Maneja 23/02/2012 Period involved 01/2005 to 12/2009 01/2005 to 12/2009 01/2005 to 12/2009 01/2010 to 12/2010 Total demand Rs.5,68,00,000/- (IPR credit attributable to alleged trading activity) Rs.3,54,94,977/- (credit proportionate to trading) Rs.1,93,43,594/- (Credi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cturing and providing taxable output services, were also engaged in trading of electrical goods under the trade name of 'ABB' and that they have availed CENVAT credits on certain common input services that were used / utilized in or in relation to their trading activity also. After detailed investigation, show-cause notices were issued to the appellant and by following the due process of law, vide the impugned orders, the CENVAT credits which were wrongly taken on trading activity, were demanded along with interest and penalties were also imposed. 3. Heard both the parties and perused records. 4.1. Learned counsel for the appellant submitted that the impugned orders are not sustainable in law as the same have been passed without properly ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t in the appellant's own case, vide Final Order No.20056-20057/2018 dt. 12/01/2018 and Final Order No.21096/2018 dt. 01/08/2018, passed by this Tribunal, the demand for extended period has been set aside. He further submitted that the longer period of limitation is not invocable as the issue relates to interpretation of law. The first decision requiring reversal of proportionate credit in respect of common input services attributable to trading was rendered in the case of Orion Applicances Ltd. Vs. CST, Ahmedabad [2010(19) STR 205 (Tri. Ahmd.)] and the said decision also noted that there is no provision for reversal of credit in the CENVAT credit Rules. Rule 2(e) was thereafter amended on 01/03/2011 to include trading as an exempted service....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... CENVAT credit attributable to trading. Learned AR also relied upon the decision in the case of Micro Labs Ltd. [Final Order No.21265-21285/2016 dt. 23/11/2016, wherein Single Member of this Tribunal has upheld the demand by invoking the extended period of limitation. 6. After considering the submissions of both the parties and perusal of the material on record and after considering the ratios of the various decisions relied upon by the appellant as well as the learned AR, we find that the Department was very well aware of the trading activity carried out by the appellant because the details of trading was available in the balance sheet of the appellant during the relevant period, on the basis of which, the demand has been raised. Therefor....