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2016 (4) TMI 1172 - AT - Service TaxActivity of trading - Rule 6(3) (ibid) - N/N. 3/2011-C.E. (N.T.), dated 1-3-2011 - whether the trading activity has an exempted services or not? - Held that: - for the period prior to 1-4-2011, the provisions of Rule 6(3) of Cenvat Credit Rules, 2004 are not applicable to the facts of this case. For the period, post 1-4-2011, I find that the appellant has availed proportionate Cenvat credit attributable to their taxable service and they have not availed any Cenvat credit attributable to their trading activity, therefore, again I hold that provisions of Rule 6(3)(ii) of Cenvat Credit Rules, 2002 are not applicable to the facts of this case - reliance placed in the case of Orion Appliances Ltd., [2010 (5) TMI 85 - CESTAT, AHMEDABAD] wherein it has been held that trading activity covered under sales tax law and cannot be called the services therefore, trading activity has not an exempted service - appeal allowed - decided in favor of appellant.
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