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2016 (7) TMI 872 - CESTAT MUMBAI

2016 (7) TMI 872 - CESTAT MUMBAI - TMI - Waiver of penalty - Cenvat Credit - providing taxable services and trading activity - Cenvat Credit in relation to trading activity was proposed to be denied - Held that:- Though there is no escape from payment of cenvat on the non-taxable trading activity but to some extent, the Ld. Counsel is correct that the maintenance of account in this regard is difficult task. - the appellant has paid the entire cenvat credit on common input services even though so .....

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r Appellant Shri S.L. Karoliya Asstt. Commr. (A.R) for respondent ORDER PER: RAMESH NAIR The appeal is directed against the Order-in-Appeal No. PI/AK/46/2013 dt.31.05.2013 passed by the Commissioner (Appeals), Central Excise, Pune-I, whereby the Ld. Commissioner (Appeals) dropped the part of the Cenvat Credit and corresponding penalty. 2. The fact of the case is that the appellant is Authorized Dealer for sale of four wheeler motor vehicles (cars of Maruti Suzuki India Ltd.). They are engaged in .....

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oper. Accordingly, Cenvat Credit in relation to trading activity was proposed to be denied. On adjudication of the show cause notice the demand was confirmed and penalties were imposed. Being aggrieved with the adjudication order, the appellant filed appeal before the Commissioner (Appeals). The Ld. Commissioner (Appeals) reduced the demand to ₹ 4,00,752/- and the remaining cenvat was allowed. Being aggrieved by the impugned order the appellant filed appeal before this Tribunal for droppin .....

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merit is the cenvat credit availed on the common service and the appellant is carrying out a taxable service activity and trading activity. Therefore the proportionate credit related to trading activity is not admissible to the appellant. This issue has been raised in various cases and recent judgments of Mercedez Benz India Pvt. Ltd. the matter was remanded by Honble Bombay High Court accordingly it was held that proportionate credit should be reversed. He submits that it is a very difficult e .....

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