PANKAJ MITHAL,J. - (1.) Heard Sri Parv Agarwal, learned counsel for the Central Excise and Sri Nishant Mishra and Sri Kartikeya, learned counsel for the respondent.
(2.) The respondent is manufacturing ceramic tiles and is trading the same. The respondent availed Cenvat Credit on common input services for the period January, 2011 to March, 2012.
(3.) The trading activity was exempted from Service Tax vide Notification No. 3/2011, w.e.f. 1-4-2011 and the person, carrying on the composite activity of manufacturing and trading, was required to maintain separate books of account with regard to the common input services in respect of manufacturing and trading.;