9911796707
TMI Blog2016 (3) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... er. - Decided against the appellant - Appeal No. ST/88410/2014 - Final Order No. A/85872/2016-WZB/SMB - Dated:- 19-2-2016 - C J Mathew, Member (T) For the Appellant : Shri TC Nair, Advocate For the Respondent : Shri SV Nair, Asstt. Commissioner (AR) ORDER M/s. Delcam Software (India) Pvt. Ltd. being aggrieved by the order-in-appeal No. PUN-EXCUS-001-APP-13-14-15 dated 23 rd April, 2014 of Commissioner of Central Excise (Appeals), Pune I, is before the Tribunal seeking the quashing of the impugned order. The first appellate authority had modified the order of the Assistant Commissioner of Central Excise, Service Tax Cell, Pune I, by reducing the tax liability to ₹ 2,34,788/- with interest thereon after granting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learly indicates that it was not intended for coverage as exempt service'. Decisions in re Faber Heatkraft Industries [2008(232) ELT 182 (Commr App] , Chetan Traders v Commissioner of Central Excise, Jaipur [2009 (13) STR 419 (Tri-Del)] and Orion Appliances Ltd v Commissioner of Service Tax, Ahmedabad [2010 (19) STR 205 (Tri-Ahd)] respectively. 5. The dispute here is about whether trading' is an exempted service'. However, that dispute has arisen in the context of services used by the appellant for rendering output service' as well as exempted service'. Both sides are in agreement that trading' is not an output service. Therefore, the implication of the context is whether the services used in common for prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra Ltd. v. Commissioner of Central Excise, Mumbai [2007(211) ELT 481 (Tri-Mumbai)] to contend that, as held in relation to insertion of Explanation III (as it then was) to Rule 6(3) of CENVAT Credit Rules, 2004 for denial of credit of duty/tax paid on inputs/input services used exclusively for manufacture of exempt goods/providing of exempt services, the date of effect of the amendment in the amending notification precluded it from having retrospective effect. Reliance was also placed on the decision of this Tribunal in Mercedes Benz India Pvt Ltd v Commissioner of Central Excise Pune - I [2014(36) STR 704 (Tri-Mumbai )]. 9. Having perused the various decisions, it is possible to conclude that most of these do not shed light on the manne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed. As held by the Tribunal: '16. In view of the above, we have come to the conclusion that trading was not a service and, therefore, cannot be considered as an exempted service during the period prior to 1-4-2011 and the amended provision with effect from 1-4-2011 will not have retrospective effect. The next issue to be decided is how to apportion the credit of input service taken by the appellant, where such input services have been used both in the manufactured goods and trading activities of the imported goods Xxxxxxxx 17. . In view of the above analysis, in our view, it would be appropriate to apportion the credit of service tax on input service in ratio as in the turnover of manufactured cars and impo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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