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2017 (5) TMI 1289 - AT - Central ExciseCENVAT credit - Rule 6(3) of CCR, 2004 - whether trading is an exempt service? - N/N. 3/2011 C.E. N.T. dated 01.03.2011 - Held that: - statute did not have the definition of trading as service for the period before 01.04.2011. Therefore, the definition of trading as service was not applicable to the period upto 31.03.2011. The period covered in the said SCN is upto 31.03.2011, therefore the demand is not sustainable - appeal dismissed - decided against Revenue.
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