TMI Blog2018 (8) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... ruled by any higher judicial forum, Learned DR for Revenue has answered the question negatively - the respondent should not be liable to pay the amount as provided under Rule 6 ibid - appeal dismissed - decided against Revenue. - APPEAL NO. E/87630/17, E/Cross/85146/18 - A/86732/2018 - Dated:- 28-5-2018 - SHRI S K MOHANTY, MEMBER (JUDICIAL) Shri J.J. Sahu, Assistant Commissioner (AR) for A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted goods. Since the respondent did not follow the prescribed procedures of Rule 6 ibid, the Department adjudicated the dispute and confirmed the Cenvat demand on the respondent. On appeal, the learned Commissioner (Appeals) vide the impugned order has set aside the adjudication order, holding that the respondent had not availed the input services in respect of trading activities undertaken by it. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls), in holding that the respondent should not be liable to pay the amount as provided under Rule 6 ibid. 5. Therefore, I do find any infirmity in the impugned order passed by the Learned Commissioner (Appeals). Accordingly, the appeal filed by Revenue is dismissed. Cross objection filed by the respondent is disposed of. (Dictated and pronounced in open Court) - - TaxTMI - TMITax - Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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