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2018 (7) TMI 526 - AT - Central ExciseCEVAT credit - common input services for manufacture of dutiable as well as exempt goods - 'trading goods' - Held that:- In this case, prior to 1.4.2011, no demand is sustainable against the appellant as prior to that, the trading activity was not an exempted service. Therefore, the demand pertaining prior to 2011 is set aside. For the demand post 1.4.2011, for export of goods whatever inputs service credit pertaining to export, appellant is not required to pay 6% of the value of goods exported as held in the case of M/s. Cap & Seal (Indore) Pvt. Ltd. vs. CCE, Ujjain [2018 (3) TMI 410 - CESTAT NEW DELHI], where it was held that the appellant is not required to pay 6% of the value of traded goods for export. Penalty - Held that:- The appellant has already reversed the cenvat credit pertaining to the trading activity related to home consumption, along with interest - demand not sustainable - As demands are not sustainable, no penalty is imposable on the appellant. Appeal allowed - decided in favor of appellant.
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