2015 (7) TMI 1174

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..... ts or capital goods on which cenvat credit has been taken are removed as such from the factory, the manufacturer of the final product shall pay an amount equal to the credit availed in respect of such inputs or capital goods and such removal shall be made under the cover of an invoice referred to in Rule 9. On perusal of the said statutory provisions, it reveals that reversal of equal amount of ce .....

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..... avails cenvat credit in respect of service tax paid on the GTA service and Commission Agent service. During the disputed period, the appellant removed the input i.e. PVC raisins as such from the factory and reversed cenvat credit in terms of Rule 3(5) of the Cenvat Credit Rules, 2004. Since the input service taken on GTA services and Commission agent service were not reversed by the appellant, De .....

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..... s been taken or removed as such from the factory, the manufacturer of the final product shall pay an amount equal to the credit availed in respect of such inputs or capital goods and such removal shall be made under the cover of an invoice referred to in Rule 9. On perusal of the said statutory provisions, it reveals that reversal of equal amount of cenvat credit is required in case of removal of .....

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