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M/s Marudhan Motors Versus C.C.E. & S.T. Jaipur

2016 (10) TMI 40 - CESTAT NEW DELHI

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 amen .....

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ice would not be applicable. Thus, the embargo credit in Rule 6(3) of the Rules does not have any application for taking of cenvat credit on the activities concerning provision of taxable service and trading activity. Hence, denial of cenvat credit b .....

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. 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 shou .....

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amely, authorized services station, business auxiliary service and tour operator service. Apart from providing the taxable services, the appellant also engaged in the trading activities. Since cenvat credit taken common input services were used for p .....

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f 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 pass .....

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m the whole of the service tax leviable thereon, and include services on which no service tax is leviable under Section 66 of the Finance Act. The definition of exempted service was amended vide notification no. 3/2011-CE(N.T.) dated 01.03.2011. The .....

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