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TMI Blog2014 (2) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... the dealers - the very basis of the show-cause notice was that the trading activity involved in the transaction between the appellant and the dealers was an exempted service – thus, the appellant has made out a strong prima facie case in their favour – Pre-deposits waived till the disposal – Stay granted. - Appeal No.: E/2201/2012 - - - Dated:- 21-2-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tyres for convenient clearance. With regard to the tubes and flaps cleared to motor vehicle manufacturers, CENVAT credit was taken of the duty already paid on them by the suppliers and duty was also paid by the appellant while clearing the items to the motor vehicle manufacturers. As regards tubes and flaps cleared to the dealers in the replacement market, no CENVAT credit of the duty paid by supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of dutiable and exempted goods and provider of taxable and exempted services - (1) . (2) (3) Notwithstanding anything contained in sub-rules (1) and (2), the manufacturer of goods or the provider of output service, opting not to maintain separate accounts, shall follow either of the following options, as applicable to him, namely:- (i) The manufacturer of goods shall pay an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premise that the trading activity is an exempted service, the demand should be quantified at 6% of the value of the exempted service under the aforesaid provision. In other words, according to the learned counsel, there is a complete mismatch between the quantification of the demand and the purport of the law. 4. We have also heard the learned Commissioner (AR) also. 5. We find that the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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