2013 (11) TMI 1136

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..... till the disposal – Stay granted. - Appeal No. E/3063/2012 - - - Dated:- 20-5-2013 - SHRI P. G. CHACKO, J. For the Appellant: Shri B.N. Gururaj, Advocate For the Respondent: Shri S. Teli, Dy. Commissioner (AR) ORDER After perusing 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 R .....

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..... case, a learned Single Member of this Tribunal held that trading activity was not a service and hence not an exempted service and consequently CENVAT credit not admissible to any input service used for such activity. As a matter of fact, the cited 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 undertake .....

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