TMI Blog2018 (7) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, the demand pertaining prior to 2011 is set aside. For the demand post 1.4.2011, for export of goods whatever inputs service credit pertaining to export, appellant is not required to pay 6% of the value of goods exported as held in the case of M/s. Cap & Seal (Indore) Pvt. Ltd. vs. CCE, Ujjain [2018 (3) TMI 410 - CESTAT NEW DELHI], where it was held that the appellant is not require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is engaged in manufacturing of steel wires. During the course of scrutiny, it was revealed that the appellant is engaged in manufacturing and doing trading also. The appellant is utilizing inputs service and taken the cenvat credit of service tax paid thereon. As trading activity is exempted from payment of Service Tax, therefore, it was alleged that appellant is not entitled to avail cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t or they can claim refund of Service Tax paid on the said services. Therefore, in the light of decision of this Tribunal, in the case of M/s. Cap Seal (Indore) Pvt. Ltd. vs. CCE, Ujjain [Final Order No. 50868/2018 dated 07.03.2018], the appellant is not required to pay 6% of the value of traded goods for export. With regard to the traded goods in India or for home consumption, it is the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that, the trading activity was not an exempted service. Therefore, the demand pertaining prior to 2011 is set aside. 7. For the demand post 1.4.2011, I find that for export of goods whatever inputs service credit pertaining to export, appellant is not required to pay 6% of the value of goods exported in the light of decision of this Tribunal in the case of M/s. Cap Seal (Indore) Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
