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TMI Blog2015 (6) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... he department is against Order-in-Appeal No. YG(4)4/M-I/2008 dated 08.10.2008 passed by the Commissioner (Appeals) Mumbai-I. 2. The brief facts of the case are that the assessee Metro Shoes P. Ltd., holding Central Excise registration are manufacturers and traders of footwear and also ladies purses and bags. The assessee cleared its manufactured footwear on payment of excise duty. The assessee al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessee has taken credit in respect of service utilised in respect of traded goods either partially or fully. Addl. Commissioner adjudicated and upheld the demand of Rs. 47,12,362/- and imposed a penalty of equal amount and ordered for recovery of interest vide Order-in-Original assessee had appealed to the Commissioner (Appeals), who vide Order-in-Appeal relying on ruling of this Tribunal in ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid on services used partially for manufacture of goods and partially for traded goods is allowed. Further, the assessee had not produced any documentary evidence either to the department or to the Commissioner (Appeals) in order to segregate the services availed by them in manufacture and/or traded goods, since the burden of proof regarding the admissibility of Cenvat Credit as envisaged under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1944 and in terms of New Section 2(f)(iii) with effect from 01.03.2003; any process which in relation to goods specified in third schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price unit or adoption of any other treatment on the goods to render the product marketable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... op/showroom from where the goods are sold. So far input service is used for trading activity, the will not be eligible. 6. Heard both the parties. 7. I observe the issue herein is squarely covered by earlier order of the Tribunal in assessee's own case 2008 (10) STR 382 dated 08.01.2008, relating to the same issue. I further find that the Ld. Commissioner (Appeals) have allowed the appeal of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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