2017 (5) TMI 1289

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..... . Therefore, the definition of trading as service was not applicable to the period upto 31.03.2011. The period covered in the said SCN is upto 31.03.2011, therefore the demand is not sustainable - appeal dismissed - decided against Revenue. - E/53649 & 54591/2014-EX[SM] - FINAL ORDER NO. 70358-70359/2017 - Dated:- 3-3-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Pawan Kumar Singh .....

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..... materials such as plastic granules re-processed, Calcium/Mineral powder fabric and Glass on which they did not avail Cenvat credit and sold them and it appeared to Revenue that such activity was trading and therefore since Cenvat credit of Service Tax paid on inputs services had gone into activity of manufacturer as well as above stated trading, there was demand of amount of ₹ 2,12,569/- und .....

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..... riginal dated 10.10.2013 to the extent that demand confirmed shall be re-calculated as discussed in para-5 7 of the impugned Order-in-Appeal. Aggrieved by the said order, manufacturer filed appeal before this Tribunal. Further, Revenue also filed appeal before this Tribunal. 3. Heard the learned counsel for appellant-manufacturer who submitted that before 01.04.2011, there was no p .....

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