9911796707
TMI Blog2017 (6) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... by N/N. 3/2011-CN (NT) dated 01/03/2011 with effect from 01/04/2011 - When the period involved is from 2005-06 to 2009-10, there cannot be liability of reversal of CENVAT credit against the respondent - credit allowed - appeal dismissed - decided against Revenue. - ST/56936/2013 - A/53518/2017-SM[BR] - Dated:- 23-5-2017 - Mr. Ashok K. Arya, (Technical Member) Present Mrs. Kannu Verma Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oom for sale of motor cars and servicing of motor vehicles. Thus, input services were jointly used for trading activity as well as taxable output services. iv. The Revenue was of the view that input services used in trading activity (which is exempted from payment of service tax) cannot be treated as input service as defined in Rule 2 (l) readwith Rule 6(1) of Cenvat credit Rules, 2004 for p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant period of 2005-06 to 2009-10, Rule 6 (5) of Cenvat credit Rules, 2004 was in force and this Rule (6) 5 of Cenvat Credit Rules, 2004 was omitted only with effect from 01/04/2011 by Notification no.03/2011 CE (NT) dated 01/03/2011. viii. Therefore, the revenue is now in appeal against the impugned order in appeal. 3. Both sides represented by the Ld. DR, Mrs. Kannu Verma Kumar for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE and ST Bhopal has observed as under: 4. Heard both sides. Having regard to the facts that an Explanation was added to Section 65(105) (zo) ibid with effect from 01.04.2011 to clarify that trading is an exempted service and in view of the differing views of CESTAT as evident from the judgments cited above, it can be safely concluded that there was a clear scope of genuine confusion in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... normal period of one year with reference to the date of issue of Show Cause Notice and therefore I hold the demand to be time barred. Accordingly, the impugned order is set aside and the appeal allowed. 5. In the light of above discussion, observation and Tribunal s decision (supra), there is no merit in the appeal filed by the Revenue. In the result, the impugned order is sustained and appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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