9911796707
TMI Blog2024 (3) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... vices and renting of immovable property services. Appellant was availing cenvat credit of service tax paid on various services including security agency service, banking and financial service, erection, commissioning and installation service, maintenance & repair service etc. Appellant was also carrying out activity of trading. It appeared to Revenue that during the period from April 2008 to March 2011, trading was an exempted service. It appeared to Revenue that above stated input services were also used for carrying out the activities of trading and, therefore, the above stated services were common input services utilized both for taxable output service of business auxiliary service etc. and also for manufacture and also for trading of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly available to them and, therefore, there was no short payment of service tax. Learned original authority has sought for some invoices of the input services and also called for a report from his subordinate office and after going through the said report and the contentions of the appellant, passed the impugned order-in-original disallowing cenvat credit of Rs.1,97,62,992/- and dropping the demand for cenvat credit of Rs.6,69,195/- holding that the assesse has submitted proper documentary evidence in respect of 39 input service invoices involving cenvat credit of Rs.6,69,195/-. He has further held that the appellant had failed to submit relevant documents in respect of 489 entries involving cenvat credit of Rs.15,66,863/- and also held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sallowed the balance cenvat credit of Rs.1,13,71,204/- solely on the ground that the invoices based on which credit was availed did not have necessary disclosures and some invoices were not provided for verification. He has submitted that there was no such ground in the show cause notice that certain invoices were not having necessary disclosures and that was not the subject matter of the show cause notice. He has further submitted that the show cause notice was issued with the contention that trading was exempted service during the period from April 2008 to March 2011 and cenvat credit attributable to trading activity availed out of common input services was proposed to be denied. He has submitted that during the relevant period of show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted services underwent a change. We would like to reproduce the definition of exempted services prior to 01.04.2011 and subsequent to 01.04.2011 as follows:- 2006 to 01.04.2011 "(e) "exempted services" means taxable services which are exempt from the whole of the service tax leviable thereon, and includes services on which no service tax is leviable under section 66 of the Finance Act" 01.04.2011 onwards "(e) "exempted services" means taxable services which are exempt from the whole of the service tax leviable thereon, and includes services on which no service tax is leviable under section 66 of the Finance Act and taxable services whose part of value is exempted on the condition that no credit of inputs and input services, used fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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