2024 (9) TMI 920

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e between the sale price and the purchase price of the goods traded - credit on common input service was availed by appellant - such common service was used in the trading of goods as well as manufactured goods cleared on payment of duty - HELD THAT:- It is found that the demand of CENVAT Credit was raised which is equal to 6% of difference between the purchase price and sale price of trading good .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rence between the sale price and the purchase price of the goods traded when the credit on common input service was availed by appellant such common service was used in the trading of goods as well as manufactured goods cleared on payment of duty. 2. Shri Hardik Modh learned Counsel appearing on behalf of the appellant submits that the appellant have admittedly paid the proportionate CENVAT Credi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Authority of India Limited Versus Commissioner OF Central Excise & Service Tax, Durgapur 2021 (5) TMI 441 Cestat Kolkata * PI Industries Versus Commissioner OF Central Excise & ST, Surat-II- 2023 (6) TMI 455 - Cestat Ahmedabad * BHEL-GE Gas Turbine Services Private Ltd. Versus Commissioner of Customs, Central Excise & Service Tax Secunderabad-GST 1367 Cestat Hyderabad 2020 (2) TMI 3. Shri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X