‘Trading Activity’ is Considered as an Exempted Service only from 1.04.2011 after Adding Explanation to Rule 2(e) of CENVAT Credit Rules: CESTAT [Read Order]

By Shabna Rahim - On August 19, 2023 11:30 am - 2 mins read
Trading Activity - CENVAT Credit Rules - CENVAT Credit - CESTAT - Exempted Service - Taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that trading activities are considered as an exempted service only from 1.04.2011 after the adding of explanation to Rule 2(e) of the CENVAT Credit Rules,2004.  Dorma India Pvt. Ltd, the appellant assessee was engaged in the manufacture of “Automatic Door Operators…

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