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TMI Blog2019 (3) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... at circumstances, for the period prior 01.04.2011 demand on account of reversal of Cenvat Credit of common input services used for trading activity is not required to be reversed as show cause notices has been issued on 08.10.2013 and 10.10.2013 for the period upto March, 2012 by invoking extended period of limitation. As appellants have contended that for the period post 01.04.2011, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... selling of Tata vehicles and other unit is an authorized service station. As Services availed for trading activities are not entitled to the appellant, as trading activity is exempted service, therefore, proceedings were initiated against the appellant for reversal of cenvat credit availed on common services, which is attributable to the trading activity. In these set of facts, two show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. My Car (Bhopal) Pvt. Ltd. reported in 2018 (3) TMI 706 CESTAT, New Delhi, Marudhan Motors vs. CCE ST, Jaipur-II reported in 2017 (47) S.T.R. 261 (Tri. Del.), Tricity Auto vs. CCE, Chandigarh-II reported in 2016 (44) STR 601 (Tri.-Chan.). Therefore, for the period prior to 01.04.2011, they are not required to reverse Cenvat Credit. For the period post 01.04.2011, it is the contention that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. 7. As ld. Counsel for the appellants have contended that for the period post 01.04.2011, the appellant is reversing cenvat credit attributable to common input services availed for trading activity, in that circumstances, cenvat credit cannot be asked to reverse by the appellant. 8. In these terms, I set aside the impugned order and allow the appeals with consequential relief, if any. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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