TMI Blog2017 (3) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... r exempted service and whether the credit can be availed on input services used for trading activity - reliance was placed in the case of Krishna Auto Sales vs. CCE&ST, Chandigarh-l [2015 (10) TMI 979 - CESTAT NEW DELHI], where it was held that the issue was an interpretational one and extended period is not invokable - extended period not sustainable - The demand along with interest thereon for the normal period is sustained and the appellant is liable to pay the same - appeal disposed off - decided partly in favor of appellant. - E/27104/2013-SM - A/30147/2017 - Dated:- 25-1-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri Sarveswar Rao, Adv for the Appellant. Shri Guna Ranjan, Superintendent(AR) for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the normal period. The appellant had used the very same trucks for clearances of dutiable goods as well as transportation of traded goods such as slice and pepsi tin cans. The CENVAT Credit Rule was amended w.e.f. 01/04/2011 wherein trading was included in the definition of exempted service. Prior to that, there was confusion with regard to the issue whether trading is exempted service or not. Trading neither falls under manufacturing activity nor under the category of services. The appellants having used the very same trucks for transportation of traded goods as well as clearances of dutiable goods had availed the credit of service tax paid on GTA services. That the Tribunal vide Final Order had upheld the order passed by the Commissioner( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the credit availed on GTA services used for transportation of traded goods. That the appellant failed to provide the necessary data. in para 5 of the show-cause notice, the Department has stated that the appellant responded by giving a reply dt. 07/07/2009 wherein they have stated that the exempted goods viz slice and purchased goods viz. Pepsi tin cans are transported along with products manufactured for sale in the market. That the Sale of slice and pepsi tin cans are negligible when compared to the clearances of their own finished products. Since the same truck is used for both, manufactured as well as traded goods, CENVAT credit of service tax on GTA is availed for the same truck and that no separate credit on GTA is availed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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