R. Sudhakar, J.

1. This Civil Miscellaneous Appeal is filed by the appellant as against the order of the Customs, Excise and Service Tax Appellate Tribunal raising the following substantial questions of law:

"1. Whether in the facts and circumstances of the case, the Tribunal was right in holding that the activity of trading to be considered as exempted service for the period prior to 01.04.2011 even though the same has been identified as an exempted activity only from 01.04.2011?

2. Whether in the facts and circumstances of the case, the Tribunal was right in giving effect to the amendment introduced to the definition of exempted service for the period prior to 01.04.2011?

3. Whether in the facts and circumstances of the case, the Tribunal was right in holding that the credit taken on input service is liable to be reversed even though there is no specific method of computation of value during the disputed period?

4. Whether in the facts and circumstances of the case, the Tribunal was right in holding that only the input services used directly or indirectly or in or in relation to the manufacture of taxable goods alone is eligible for credit in terms of Rule 2(l) of the Cenvat C