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TMI Blog2013 (10) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... ance dues stands waived and its collection stayed during the pendency of the appeals - Stay granted. - ST/516/2011 & ST/354/2012 - Misc. Order No.42112 & 42113/2013 - Dated:- 28-8-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant : Shri Harish Bindhumadhavan, Advocate For the Respondent : Shri K.S.V.V. Prasad, JC (AR) ORDER Per Mathew John; The applicant opera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve filed these appeals along with stay application for waiver of pre-deposit of part of dues which are yet to be deposited. 2. The learned counsel for the applicant submits that they had originally treated the service of providing occupancy to non-members as an exempted service and they had included the value of such service for reversing proportionate credit. But subsequently the Department con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng will also constitute exempted service. He points out that under Rule 6(3) of the CENVAT Credit Rules, 2004, an Explanation was included in the year 2012 by which it is made clear that the value of trading service will be the margin of profit involved in trading and not the value of the goods sold. The Department has made calculations taking the value of goods sold as value of exempted service a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplied for past period it will result in a situation where the assessees who have complied with Rule 6(3) treating the value of service as value of goods sold would be at a disadvantageous position as compared to the assessees who have been contesting the issue. He also relies on the decision of the Tribunal in the case of Orion Appliances Ltd. Vs. Commissioner of Service Tax -2010 (19) STR 205. H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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