9911796707
TMI Blog2014 (5) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... their manufacturing activity as well as trading activity, we are of prima facie view that the department cannot be unaware of the fact that the appellant were engaged in both the activities from the same premises and the Department could not be unaware of the fact that they had availed Cenvat credit in respect of services which could be common inputs for both the activities. However, even if the extended period is not invoked, still the entire demand would not be time- barred. In view of this, this is not the case for total waiver as the appellant would not be eligible for Cenvat credit in respect of input services used in or in relation to trading activity. - Conditional stay granted. - E/920/2011 - Stay Order No. 1520/2011-EX(DB) - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Commissioner s order was upheld vide order-in-appeal dated 21-1-2011. 1.1 Against this order of Commissioner (Appeals), this appeal alongwith the stay application have been filed. 2. Heard both the sides in respect of stay application. 2.1 Shri D.K. Tyagi, Advocate, the learned Counsel for the appellant, pleaded that the impugned order is not correct as trading of goods cannot be called of an exempted service and, hence, the provisions of Rule 6 of Cenvat Credit Rules cannot be applied, that no finding has been given that the input services in question, were not used in manufacture of excisable goods, that even if it is assumed that the input services, in question, were commonly used for manufacturing as well as trading activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to the trading activity. Moreover, when the appellant were filing returns in respect of their manufacturing activity as well as trading activity, we are of prima facie view that the department cannot be unaware of the fact that the appellant were engaged in both the activities from the same premises and the Department could not be unaware of the fact that they had availed Cenvat credit in respect of services which could be common inputs for both the activities. However, even if the extended period is not invoked, still the entire demand would not be time- barred. In view of this, this is not the case for total waiver as the appellant would not be eligible for Cenvat credit in respect of input services used in or in relation to trad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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