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TMI Blog2016 (7) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... be denied - Held that:- Though there is no escape from payment of cenvat on the non-taxable trading activity but to some extent, the Ld. Counsel is correct that the maintenance of account in this regard is difficult task. - the appellant has paid the entire cenvat credit on common input services even though some part of the input service is attributed to the taxable activity. The appellant also pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Maruti Suzuki India Ltd.). They are engaged in providing "Business Auxiliary Service", Commercial Training or Coaching Service" & "Servicing of Motor Vehicles". The appellants are availing Cenvat Credit of input services as per the provisions of Cenvat Credit Rules, 2004. It was found by the Revenue that though the appellant is availing Cenvat Credit on various input services but they are carrying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nged in the appeal the demand as well as penalties but now the appellant is not contesting the demand, they are only praying for the waiver of penalty. He submits that on pointing out by the department, the appellant not only the proportionate credit but paid the entire Cenvat credit availed on the common services. He submits that the issue on merit is the cenvat credit availed on the common servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80 of the Finance Act, 1994. 4. Shri S.R. Karoliya, Ld. Assistant commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submissions made by both the sides, I find that on the identical issue involved in the present case, various cases were made out and came before this Tribunal. In one of the case of Mercedez Benz ..... X X X X Extracts X X X X X X X X Extracts X X X X
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