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2023 (3) TMI 63
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....t Commissioner (AR) for the Respondent ORDER The issue involved in the present case is that whether the appellant is liable to pay 6/7% of the value of the traded goods considering the same as exempted goods when cenvat credit was availed on the common input service attributed to the dutiable goods as well as exempted service i.e. trading activity, in this case, when the appellant was admitt....
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....e placed reliance on the following judgments:- • TIARA ADVERTISING VS. UNION OF INDIA- 2019 (10) TMI 27-TELANGANA AND ANDHRA PRADESH HIGH COURT • COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, RAJKOT VS. RELIANCE INDUSTRIES LTD.-2020-TIOL-879-HC-AHM-CX • A MENARINI INDIA PVT LTD- 2022 (10) TMI 695-CESTAT AHMEDABAD • JMC PROJECTS INDIA LTD.- 2023 (....
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....er, on pointing out by the department, the appellant have calculated the proportionate credit in respect of common input service attributed to the trading activity and paid the same along with interest. After payment of such proportionate credit, the situation became as if no cenvat credit was taken in respect of common input service attributed to the trading activity as held by the Hon'ble Suprem....