2019 (3) TMI 151

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.... the Respondent: Mr. P.R. Gupta, DR ORDER PER: ASHOK JINDAL Appellants are in appeal against the impugned order, wherein cenvat credit on various common services has been denied to the appellant. 2. The facts of the case are that the appellant is having two units. In one unit appellant is engaged in the activity of trading of selling of Tata vehicles and other unit is an authorized ser....

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....t for the period prior to 01.04.2011, there were divergent views of various judicial pronouncement, wherein it was held that trading activity is not an exempt service. Therefore, they are entitled to avail cenvat credit as held in the case of Kundan Cars Pvt. Ltd. vs. CCE, Pune reported in 2016 (43) STR 630 (Tri.-Mum.), CCE, Bhopal vs. M/s. My Car (Bhopal) Pvt. Ltd. reported in 2018 (3) TMI 706 - ....

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....this Tribunal, in that circumstances, for the period prior 01.04.2011 demand on account of reversal of Cenvat Credit of common input services used for trading activity is not required to be reversed as show cause notices has been issued on 08.10.2013 and 10.10.2013 for the period upto March, 2012 by invoking extended period of limitation. 7. As ld. Counsel for the appellants have contended that....