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2013 (8) TMI 801 - AT - Service TaxCENVAT credit in Input Services - assesse took credit of service tax paid on input services which were common to both taxable services and non-taxable activities - Revenue was of the view that the assesse took Cenvat credit more than what was attributable to taxable service - Notice was issued for recovering such credit taken and utilized – duty was demanded along with interest and penalty - Held that:- The activity was the trading activity and Cenvat credit cannot be taken on input services used for such activity. - Stay granted partly.
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