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2018 (8) TMI 1737 - AT - Service TaxCENVAT Credit - input services used in activities of manufacturing and providing taxable output service, are also engaged in trading activity - non--maintenance of separate records for providing taxable and exempted services - Rule 6(2) or Rule 6(3) of Cenvat Credit Rules - Extended period of limitation. Held that:- There is a categorical finding as to the fact that the appellant not seeking any refund of the proportionate credit reversed and the finding of the learned Commissioner (Appeals) is that the appellant was not disputing the fact that it was required to reverse proportionate credit on trading activities. From this it is not found, as contended by the learned DR, that the appellant had given up its claim on merits or on limitation. The issue has been decided without going into the merits. Also, admittedly there is no finding of suppression or fraud or misstatement etc. to extend the larger period of limitation. Appeal is allowed on limitation without going into the merits of the case.
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