2015 (3) TMI 169

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..... est to decide the appeal on merits. 2. The brief facts of the case are that the appellants are engaged in the manufacture of excisable goods and the appellants were also undertaking the activity of trading. The appellants availed credit in respect of the service tax paid on input services which are used for trading activities. Show cause notice was issued for denying such credit. The adjudicating .....

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..... the Cenvat Credit Rules, the credit of service tax is available to the manufacturer or provider of output service if such services are used for manufacture or providing output service. In the present case, the appellants are undertaking the trading activity which is neither a manufacturing activity not output service. The Tribunal in the case of Mercedes Benz India Pvt. Ltd. (supra) upheld the co .....

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