TMI Blog2014 (12) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are supplied directly to the retail outlets by the concerned parties. Therefore, these services cannot be attributed to the trading activities. - Following decision of Mercedes Benz India Pvt. Ltd. vs. Commissioner of Central Excise, Pune–I [2014 (4) TMI 12 - CESTAT MUMBAI] - Partial stay granted. - Appeal No.E/86473/2013 - - - Dated:- 9-6-2014 - P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Mr Vishal Agarwal, Adv. For the Respondent : Dr B S Meena Addl. Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and stay petition are directed against Order-in-Original No. 52-57/SK/M-I/2013 dated 06/02/2014 passed by the Commissioner of Central Excise, Mumbai I. 2. Vide the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , etc. and the credit taken in this regard would be approximately ₹ 68 lakhs. 3.1 It is his contention that, in appellant's own case, in respect of earlier period, this Tribunal vide order NO. A/307/08/C-II/EB dated 08/01/2008 held that common overhead expenses incurred for running retail outlets is an eligible input service notwithstanding the fact that such expenses would also pertain to trading activities. He also submits that this Tribunal while considering the stay petition for an earlier period vide order NO. S/320/09/EB/C-I dated 01/09/2009 had also granted say in respect of service tax paid on common services. Therefore, in the present case also, the same ratio be followed and the appellant be granted relief. 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ributed to the trading activities. The demand to the extent of ₹ 90 lakhs pertains to the service tax paid on these three services availed by the appellant. 5.1 What is left is the common services on which service tax credit of ₹ 68 lakhs has been taken by the appellant. In respect of these services, these are utilized by them for the manufactured goods as well as for traded goods and are provided mainly at the retail outlets. Therefore, it cannot be said that these are exclusively used for manufactured goods. Inasmuch as trading was not a service at the relevant point of time, the question of taking any credit attributable to trading activity would not arise at all, whether such services are availed exclusively or commonly f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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