2012 (9) TMI 210

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..... e Commissionerate. Versus M/s Nahar Fibres [2010 (8) TMI 766 - PUNJAB AND HARYANA HIGH COURT] - in favour of assessee. - Central Excise Appeal No. 3362/2010-SM - - - Dated:- 23-8-2012 - Shri D.N. Panda, J. Present for the Assessee : Shri Hemant Bajaj, Advocate Present for the Respondent : Shri Bharat Bhushan, D.R. Per D.N. Panda: Learned Counsel submits that discharge of .....

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..... und that there is no mention in Rule 5 of Taxation of Serv ices (Provided from Outside India and Received in India) Rules, 2006 about such set off. 3. Heard both sides and perused the record. 4. There is no scope to agree with the Revenue when the question framed by Hon ble High Court in the aforesaid appeal is reads as under:- Whether the Cenvat Credit availed on manufacturing activity ca .....

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