2016 (11) TMI 630

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..... f the amount paid as service tax under reverse charge mechanism as these services are outsourced by the appellant to a person situated abroad. These services cannot be, by any stretch of imagination, considered as services which are used for the manufacturing of the final product. In my view, the cenvat credit availed by the appellant of the amount of ₹ 2,72,794/- is erroneous and has been c .....

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..... Hasija, Superintendent (AR), for respondent Order This appeal is directed against order-in-appeal No. PII/AV/86/2010 dated 17.6.2010. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding wrong availment of cenvat credit of ₹ 2,72,794/- during the period April 2004 to March 2007. 4. On consideration of the submissions made by both sid .....

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..... that the appellant is not eligible to avail cenvat credit of the amount paid as service tax under reverse charge mechanism as these services are outsourced by the appellant to a person situated abroad. These services cannot be, by any stretch of imagination, considered as services which are used for the manufacturing of the final product. In my view, the cenvat credit availed by the appellant of t .....

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