TMI Blog2018 (6) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... t:- The Tribunal order dated 05.12.2017 in para 5.1 and 5.2 deals with the aspect of revenue neutrality and it also points out that the order of Commissioner (Appeals) is silent on the aspect of applicability of Rule 7 of the Cenvat Credit Rules to the facts of the case. In view of the assertion made by the applicants - the applicants before the lower authorities have made out a case that they hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learly holds that during proceedings before lower authority they had pointed out that they were reversing the credit attributable to trading activities. It has also been argued that the service of renting of immovable property and landline telephone services are used for promoting and marketing of business and are input services. 3. I have considered the grounds made in the applications. I find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are deleted and the following paragraphs are inserted in place of the same. 6. The appellants have asserted that they were reversing the cenvat credit attributable to trading activities. It is also seen that the entire credit of the service tax paid on renting of immovable property and landline telephone service is used in specific branches and thus is hit by clause (c) of Rule 7 of the Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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