2018 (10) TMI 464

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..... ailed in respect of input services utilized for trading purposes - The appellant’s plea that export is not an exempted service and as such there is no requirement for reversal of any credit as also the plea of limitation is kept open for Adjudicating Authority to re-decide - appeal allowed by way of remand. - Appeal No. E/51935/2017-(SM) - A/53004/2018-SM[BR] - Dated:- 18-9-2018 - MRS. ARCHANA .....

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..... osing to confirm the demand in terms of Rule 6(3) of Cenvat Credit Rules, at 5 per cent or 6 per cent of the cost of the exempted services. The same stands confirmed by the impugned order along with the imposition of penalty. 2. The appellant submit that in identical proceedings for the earlier period, such demands were set aside by the Tribunal, by taking note of the fact that the proportionat .....

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