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2017 (7) TMI 526 - AT - Service TaxCENVAT credit - trading turnover - common input services were used for providing output services as well as for trading of the goods. It appeared to revenue that Rule 6 of Cenvat Credit Rules, 2004 were applicable only when the output service provider is engaged in both providing output service chargeable to service tax as well as exempted services and that trading activity was neither manufacture nor taxable service - Held that: - the issue is no more res-integra and is squarely covered by this Tribunal's decision in the case of M/s L. G. Electronics India Ltd. Vs Commissioner of Central Excise and Service Tax, Noida [2017 (3) TMI 1355 - CESTAT ALLAHABAD], where it was held that there is no allegation in the said Cause Notice that the appellants had taken credit of any inadmissible Cenvat credit. Further the Show Cause Notice dated 09/05/2011 states that Rule 6 of Cenvat Credit Rules, 2004 is not applicable in the present case. Therefore, the said Show Cause Notice did not make out a case for invocation of provisions of Rule 14 of Cenvat Credit Rules, 2004 - appeal allowed - decided in favor of appellant.
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