2016 (10) TMI 40

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..... ed service, it reveals that the activity of trading was not included within the ambit of definition prior to 01.04.2011. In this case, since the dispute is up to the period of 2009-2010, the amended definition of exempted service would not be applicable. Thus, the embargo credit in Rule 6(3) of the Rules does not have any application for taking of cenvat credit on the activities concerning provisi .....

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..... service tax assessee and provides the taxable service namely, authorized services station, business auxiliary service and tour operator service. Apart from providing the taxable services, the appellant also engaged in the trading activities. Since cenvat credit taken common input services were used for providing both taxable service as well as for the services relating to the trading activity, the .....

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..... The definition of exempted service was amended vide notification no. 3/2011-CE(N.T.) dated 01.03.2011. The effect of the amendment is that an explanation was added to the said Rule, clarifying that exempted service includes trading . On perusal of both un-amended and amended provisions of exempted service, it reveals that the activity of trading was not included within the ambit of definition pri .....

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