2021 (6) TMI 835

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.... Tax after availing the CENVAT Credit on the input services used in providing the taxable services. During the course of EA-2000 Audit, it was noticed that the appellant also engaged in providing trading of service (exempted service), however, even though availed credit on common input services, but failed to discharge 6%/8% of the value of the trading service as applicable in accordance with Rule 6(3) of the CENVAT Credit Rules, 2004. Consequently, demand notice was issued to them on 08.10.2013 proposing recovery of 6%/8% of the value of the said exempted services for the period from April, 2008 to March, 2009 and April, 2010 to March, 2011 amounting to Rs. 17,12,653/- with interest and penalty. On adjudication, the demand was confirmed wi....

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.... of this Tribunal in the case of Trent Hypermarket Ltd. Vs. Commissioner of Central Excise, Pune-III - 2009 (6) TMI 1327 (CESTAT-Mum). 4. Learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. Heard both sides and perused the records. 6. The limited issue for consideration is whether the demand is barred by limitation. It is not in dispute that the appellants are providing taxable services as well as engaged in trading activity during the relevant period. Also, it is not in dispute that common input services were used in providing taxable services and the trading activity. The appellants have been meticulously reversing the proportionate credit attributable to the trading activity. However, the....