CENVAT credit on input services utilized for trading activity is not allowable

Woodward Governor India Limited Vs Commissioner of Central Excise-Delhi (CESTAT Chandigarh) CESTAT Chandigarh held that before 01.04.2011 it was not open to the appellants to avail CENVAT credit paid on input services and utilized for provision of exempted services or trading goods. Facts- The appellants are engaged in manufacture and trading of Control Panels equipment etc. In the course of an Audit conducted, Department noticed that the appellants have been using the input services in connection with the trading of the goods in addition to the manufacture; such inputs do not qualify themselv...