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2018 (3) TMI 1123 - AT - Central ExciseCENVAT credit - proportionate credit on account of appellant is engaged in trading activity - Held that: - the appellant is nowhere engaged in the activity of trading. In fact the appellant is only a service provider as it has been held that appellant is a service provider. In that circumstances, when it has been held that appellant is not engaged any trading activity, the SCN was not required to be issued to the appellant - appeal allowed - decided in favor of appellant.
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