9911796707
TMI Blog2018 (3) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... he Cenvat Credit Rules - Held that: - The respondent has carried out, during the disputed period, the taxable service of authorized service station. They also carried out, from the same premises, the activity of trading of four wheelers. They have availed Cenvat Credit of various input services which the Department has claimed has been utilized both for the taxable service as well as trading. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) was providing the services and availing the Cenvat credit on the various services like telephone, advertisement, renting, insurance, banking, maintenance and repair, courier, security and other financial services under the provision of Cenvat Credit Rules. They were availing the Cenvat credit on all these input services. From the premises, where they are providing the taxable service, they were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Shri Milind Sharma learned C.A. for assessee. The learned DR submitted that the activity of trading has been specifically included as an exempted activity w.e.f. 01/04/2011 by way of amendment carried out in the Cenvat Credit Rules 2004 vide Notification No. 13/2011-CE (NT) dated 31/03/2011. He argued that the activity of trading has to be considered as an exempted service even for the dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious input services which the Department has claimed has been utilized both for the taxable service as well as trading. The stand taken by the Department is that the activity of trading is to be considered as exempted service even though such activity has been specifically inserted as an exempted service only w.e.f. 01/04/2011 vide Notification No.13/2011-CE (NT). 6. Both the authorities below ..... X X X X Extracts X X X X X X X X Extracts X X X X
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