2013 (11) TMI 1136

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..... using the records and hearing both sides, I have found prima facie case against the impugned demand of Rs.7,14,553/- which has been quantified in terms of Rule 6(3)(b) of the CENVAT Credit Rules, 2004 on the premise that, during the period of dispute (January - April, 2010) the appellant was manufacturing and clearing dutiable products and simultaneously rendering an 'exempted output service' (tra .....

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..... ited decision is against the Revenue in the instant case inasmuch as, in the instant case the stand of the department is that trading activity was undertaken by the appellant as an exempted output service for purposes of Rule 6(3)(b). 2. In the result, there will be waiver of pre-deposit and stay of recovery as prayed for. (Pronounced and dictated in open Court)
Case laws, Decisions, Judgem .....

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