2016 (10) TMI 1192

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....n, AC (AR), for the Respondent. ORDER It is a case on record that the appellant was a service provider to the buyer of the recovery boiler. The recovery boiler is manufactured by the appellant through job worker procuring raw materials. After supply of the recovery boiler by the job worker, those are installed in the premises of the buyer with the technical assistance of the appellant. While....

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....t was not the manufacturer of boiler, it is not entitled to the benefit of Cenvat credit on the above services. 3. Heard both sides and perused the records. 4. Contention of the appellant finds supports from the relevant fact coming out from the show cause notice. The appellant may not be a manufacturer but the services provided by the appellant as a consulting engineer was not den....