TMI Blog2015 (6) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... oned the trading activities in ST-3 returns under exempted category but that trading is an exempted service was clarified by an amendment to the Act only with effect from 01.04.2011. Further, several of the services in respect of which the credit is sought to be denied were those covered under sub-Rule (5) of Rule 6 of CENVAT Credit Rules. In these circumstances, the appellants have been able to m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Motors Ltd. They had taken CENVAT credit on various services like, Security Agency service, Telephone service, Insurance service, Renting of Immovable Property service, Banking and Financial service, Management, Maintenance and Repair service, GTA services and Courier service. They provide output service in the form of repair of vehicles as well as some banking and financial services. Revenue dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of Rule 6(5) of CENVAT Credit Rules, 2004, which was omitted only with effect from 01.04.2011. There was an audit of their unit in 2007-08 and there was no suppression or mis-statement on their part. They cited CESTAT judgement in the case of CCE, Tirupathi Vs. Shariff Motors [2009 (3) TMI 155 CESTAT, Bangalore], wherein the input service credit in respect of GTA utilised for transportation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Bench decision of CESTAT in the case of M/s. Pagariya Auto Centre Vs.CCE, Aurangabad [M/35/14/SMB/LB/C-IV, dated 12.09.2013 4. Heard both sides. Having regard to the facts that an Explanation was added to Section 65(105) (zo) ibid with effect from 01.04.2011 to clarify that trading is an exempted service and in view of the differing views of CESTAT as evident from the judgements cited above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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