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2018 (7) TMI 595 - AT - Central ExciseCENVAT credit - common input services for manufacturing as well as trading activities - non-maintenance of separate accounts for common inputs - case of appellant is that that prior to 1.4.2011, there was no requirement to maintain separate accounts in respect of common input services that were availed at the depot and that such requirement was only with regard to input services utilized at the factory. Held that:- The definition of exempted services was amended by the Explanation with effect from 1.4.2011 whereby trading was deemed to be an exempted service. Consequent amendments were brought forth in Rule 6(2) as well as 6(3A) to lay down procedures when common input services are used for dutiable products / services and trading activities. This amendment was brought forth in Rule 6(2) with effect from 1.4.2011 making it necessary to maintain separate accounts upto place of removal / depot when common input services are used by the appellant. The appellant cannot take refuge of the part of the amendment brought forth in Rule 6(2) and thereafter apply it to the period prior to 1.4.2011. Appellant also claims that there are apparent mistakes in the quantification of demand - matter requires reconsideration. Appeal allowed by way of remand.
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