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

..... een 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 goods in t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n 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 Credit attributed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... issioner 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 P. Ganesan, Superintendent (AR) appearing on behalf of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X