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TMI Blog2013 (9) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... provided from outside India and received in India are not to be treated as output services. - Prima facie, the appellant with whom CENVAT Credit is available in Cenvatable account is with respect to the activities being done in India and appellant is not provider of the services on which he is paying Service Tax under reverse charge mechanism. Therefore, the credit available with the appellant in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t maintained by the appellant can be used for making payment of duty liability under reverse charge mechanism. a) Indian Acrylic Ltd. Vs. CCE Chandigarh-II 2012 (28) ELT 354 (Tri-Del) b) CST Bangalore Vs Aravind Fashions Ltd. 2012 (25) STR 583 (Kar.) 3. Dr. J. Nagori, (A.R.) appearing on behalf of the Revenue argued that as per Rule 5 of Taxation of Services (Provided from Outside India and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities being done in India and appellant is not provider of the services on which he is paying Service Tax under reverse charge mechanism. Therefore, the credit available with the appellant in its CENVAT account has not been earned in relation to the services received from abroad. 5. The appellant has not made out a prima facie case for complete waiver of the confirmed dues and accordingly is req ..... X X X X Extracts X X X X X X X X Extracts X X X X
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