2017 (10) TMI 650

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..... the respondents Arya Ship Breaking Corporation. A demand under Rule 6 for reversal of credit on items like motors, generator, engine, remnant oil etc cleared by them after breaking of the ship was dropped by Commissioner (Appeals). 2. No one appeared for the respondents. From the grounds of appeal and arguments of Ld. AR, it is seen that the respondents were availing credit of inputs services na .....

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..... ne, remnant oil etc. are not purchased by them but recovered during the breaking up of the ship and therefore it cannot be said that they are engaged in the trading activity. In simple terms, they have argued that the activity undertaken by them does not amount to trading as they are not purchasing these items and therefore the allegation in the show-cause notice they are trading cannot be upheld. .....

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