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2019 (3) TMI 609 - AT - Central ExciseCENVAT Credit - common input service used for trading activity and manufacturing activity - High Seas Sales - Rule 6(3) of CCR, 2004 - Held that:- The high-sea sales has taken place outside the jurisdiction of Central Excise authorities. The Tribunal in the case of M/s. Rajpetro Specialities Pvt. Ltd., [2019 (2) TMI 7 - CESTAT CHENNAI] had occasioned to analyse the very same issue, where it was held that when High Sea Sales take place outside the territorial waters, it cannot be understood how such sales can be considered as an exempted service (trading) so as to fall within the ambit of Rule 2(e) of the CENVAT Credit Rules, 2004. When the alleged trading activity has occurred outside the jurisdiction of Central Excise authorities as well as Finance Act, 1994, the demand cannot sustain - appeal allowed - decided in favor of appellant.
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