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2016 (10) TMI 40 - CESTAT NEW DELHI

2016 (10) TMI 40 - CESTAT NEW DELHI - TMI - Whether, during the period 2005-2006 to 2009-2010, trading should be considered as exempted service under Rule 2(e) of the Cenvat Credit Rules, 2004 for the purpose of requirement of Rule 6(3) ibid - Held that:- on perusal of both un-amended and amended provisions of exempted service, it reveals that the activity of trading was not included within the ambit of definition prior to 01.04.2011. In this case, since the dispute is up to the period of 2009-2 .....

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016 - Mr. S.K. Mohanty, Member (Judicial) Mr. O.P. Agarwal (Advocate) for the Appellant Mr. Dharam Singh (DR) for the Respondent ORDER Per S. K. Mohanty The issue involved in this appeal for consideration by the Tribunal, is as to whether, during the period 2005-2006 to 2009-2010, trading should be considered as exempted service under Rule 2(e) of the Cenvat Credit Rules, 2004 for the purpose of requirement of Rule 6(3) ibid. 2. The brief facts of the case are that the appellant is a service tax .....

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be considered as exempted service in terms of Rule 2(e) of the Rules, and as such, the appellant is required to maintain separate account or pay the amount towards provision of service on the trading activity (In terms of Rule 6(3)(A) of the Rules). The adjudication order dated 15.03.2012 passed in confirming the demand, culminated in the impugned order dated 16.04.2013. Hence this present appeal is before the Tribunal. 3. The term exempted services has been defined in Rule 2(e) of the Rules to .....

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