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TMI Blog2023 (9) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant (s) Shri J. Chattopadhyay , Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL : The facts of the case are that the appellant is manufacturer of sponge iron, M.S. Billets etc.. In the course of their manufacturing, the appellant brought coal, pig iron etc.. They availed cenvat credit as their inputs were used in or in relation to manufacture of their final prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of services namely, 'Trading of Goods', which service was exempt as per the explanation to Rule 2(e) of the Cenvat credit Rules, 2004. The appellant was not maintaining separate accounts in respect of the credit attributable to taxable and exempted trading services under rule 6(1) of CCR Rules. Therefore, the appellant was liable to pay an amount 6%/10% of the exempted goods cleared by them. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of C.Ex., Chandigarh- I v. Punjab Steels [2010 (260) E.L.T. 521 (P & H)]. He also relied on the decision of the Punjab & Haryana High Court in the case of Commissioner vs. Bassi Alloys Pvt.Ltd. [2011 (24) S.T.R. J174 (P & H)]. 3. On the other hand, the Ld.AR for the department contended that the appellant is engaged in activity of trading of coal and the said activity during the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant are not relevant to the facts of this case as in those cases, the case of the revenue was that the appellant is clearing input as such, therefore the issue arose whether in that circumstances, the appellant was required to reverse proportionate cenvat credit on input services or not, whereas in the case in hand, the case of the revenue is that the appellant is providing exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit on inputs cleared as such and proportionate input services used for providing trading activities i.e. trading of coal, therefore, there is no requirement of payment of 6%/10% of the value of trading activity provided by the appellant. 9. In that circumstances, we hold that the demand on account of non-maintenance of separate account for input or input services for final exempted service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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