Cenvat credit on exempted goods/services

export of  goods are not service, but  buy and sale 

trading sales are not "input" as per CCR 2004 for  availing credit . 

you  can  claim  rebate of duty paid on trading goods by exporting the goods  under cover of ARE-1 ......for more details read  Notification No. 20/2004-Central Excise (N.T.)

As a manufacturer exporter trading goods are not our manufacturing item then how can we prepare are-1 for these product. Moreover, trading goods is defined in negative list under section 56 of service tax act but it is does not defined word like trading export or trading domestic. Please advice.

ARE1 would be prepared and executed at the place of  manufacturing and  removal or the  registered DEALER/DEPOT" from where the  goods  are  procured, and not at the exporters end 

Dear Sir,

We  are taking cenvat credit on  all goods. We are unable to maintain seperate record of manufacturing goods and trading goods. It means we have to reverse 7% on such trading goods because we are availing service tax credit on common inputs like Rent and Bank chargea.

Please advice.

Thanks

if there is  no  seperate  registration for  trading and goods  are exported from input  after "reversal of  cenvat  credit availed  in  RG23A part II" then it  is not a specific trading, but input sales , as it  is basis, and its a part of manufacturing activity. 

however if the trading registration ( excise  registered dealer/depot) is done then the assesee has t  keep records for both  seperately to avail the benefits