TMI Blog2018 (11) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... d services for the purpose of Rule 6(3) of the CENVAT Credit Rules, 2004. Therefore, there was no need to demarcate between taxable as well as exempted services for the purpose of availment of CENVAT Credit. The Appellant have already reversed ₹ 4,93,236/- as portion of Common CENVAT Credit attributable to both taxable as well as for trading activity in view of provision of Rule 6 of the CENVAT Credit Rules, 2004. The credit of the service tax paid on the services as enumerated under Rule 6(5) of the Cenvat Credit Rules, 2004 are to be allowed - Rule 6(5) starts of non-obstante clause ‘notwithstanding’, which would indicate that the provisions of Rule 6(3) are not applicable for the provisions of Rule 6(5) of Cenvat Credit Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/2018 (Order-in-Appeal No.19/ST/BBSR-GST/2018 dated 30.01.2018) 2008-09 2012-2013 2. ST/76238/2018 (Order-in-Appeal No.20/ST/BBSR-GST/2018 dated 30.01.2018) 2013-2014 2. Appeal No.ST/76239/2018 During the period 2008-09 to 2012-2013 the appellant has availed cenvat credit amounting to ₹ 21,05,711/- on common input services against which they have utilized cenvat credit amounting to ₹ 20,50,586/-. Show Cause Notices were issued alleging that cenvat credit have been used for trading activities and have not been utilized for providing the taxable services as being rendered by the appellant. 3. Appeal No.ST/76238/2018 During the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- (but Credit utilized ₹ 20,50,586/-)on common input services and yearly summary is extracted hereinunder: Year Cenvat Amount 2008-09 219,082 2009-10 190,121 2010-11 359,565 2011-12 502,278 2012-13 834,666 21,05,712 9. I find that for the period upto 01.04.2011, 100% CENVAT credit is available for certain services as per Rule 6(5) of the CENVAT Credit Rules, 2004. Trading was not included in Exempted Service upto 31-03-2011 and prior to that the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempted services includes trading 12. In support of his submissions, the ld. Advocate referred to the decision of the Hon ble Supreme Court in the case of, Union of India v. Martin Lottery Agencies Ltd. reported in [2009 (14) S.T.R. 593 (S.C.)]. Apex Court held that if a substantive law is introduced, it will not have retrospective effect. In the aforesaid case, the Honorable Supreme Court held that a new concept of tax is introduced so as to widen the net, it should not be construed to have a retrospective effect on the premise that it is clarificatory or declaratory in nature. The Appellant submitted that demand for the period prior to 01.04.2011 should be set aside accordingly since the appellant is eligible for the CENVAT Credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CENVAT Credit provided by the Appellant is briefly summarized as under: A Total amount of CENVAT availed which is disallowed by the Authority. 14,77,261 B CENVAT Credit availed on CG used for Taxable Exempted services Law permits to take full CENVAT Credit where the capital goods are used for both taxable as well as for exempted. 1,31,491 C CENVAT availed on input Services which were exclusively used for taxable service (like services relating to training of staff of service centre etc.) 5,26,214 D Amount of CENVAT availed on common (A-B- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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