TMI Blog2018 (3) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... has been held that appellant is not engaged any trading activity, the SCN was not required to be issued to the appellant - appeal allowed - decided in favor of appellant. - Appeal No. E/50251/2018-SM - Final Order No. 50875/2018 - Dated:- 8-3-2018 - Mr. Ashok Jindal, Member (Judicial) Shri Archit Agarwal, C.A. - for the appellant Shri G.R. Singh, D.R. - for the respondent Per A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty on clearances of the manufactured article from their manufacturing units and paying service tax on the part of services excluding cost of material. Therefore, it means that the appellant is engaged in providing of the services from bought out items to their customer, hence neither paying Central Excise duty nor service tax on such bought out items supplied directly at the site or from the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices of erection, commissioning and installation as turnkey project. In that circumstances, no proportionate Cenvat credit is required to be reversed on account of trading activity. In alternate, he submits that trading activity came to be exempted service with effect from 1.4.2011 and the period is prior to that. Moreover, the show cause notice has been issued by invoking the extended perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice provider as it has been held that appellant is a service provider. In that circumstances, when it has been held that appellant is not engaged any trading activity, the show cause notice was not required to be issued to the appellant. Therefore, the allegations made against the appellant in the show cause notice are set aside. 7. In view of the above analysis, it is held that appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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