obtain the source
code or architecture of the software by reverse engineering and then misuse the
same. The Plaintiffs have, therefore, approached the Court with ... background software deployed in
the impugned software by a process of reverse engineering and then use the
same. In the first place, such a claim
software (as
stated in End User Agreement), such as reverse engineering , disassembling,
11
decompiling, or decoding the software or any portion of them, or using
Research and Development"
Services Provider which involves reverse engineering of
drugs and creating new drugs as per specification of the
AE. Any company doing
making any
ITA No.715-717/B/15
10
alteration or reverse engineering or creating sub-
licences. What is transferred under the said licence ... software or documentation in whole or in part.
Distributor shall not reverse engineer, decompile, or
otherwise attempt to derive or modify the source code
2006-07.
Therefore, I find it a case of reverse engineering an-
Thence not acceptable. Besides I have pointed out
above there was no necessity ... there which was made a cog in
the wheel of the reverse engineering. Besides it is
admittedly not from own funds. Besides, MS cannot
credit taken was reversed very soon on coming to know of the mistake. As the credit taken was reversed before utilization, no interest is payable ... Strategic Engineering (P) Ltd. case.
13. From the foregoing, I hold that interest is not chargeable on the credit wrongly taken which was reversed before
case of CCE Jalandar Vs DCM Engineering Products (supra) wherein the identical demands on the reversal of cenvat credit availed on the input invoices
1502/PN/2013
Siddarth Engineering Corporation
bogus. Accordingly, we reverse the order of CIT(A) in this regard and direct the
Assessing Officer to allow
decision of this Tribunal in the case of M/s. AIA Engineering Pvt. Limited [2006 (195) ELT 154 (Tri. Mum.)]. The following observation is relevant ... required to be reversed. Accordingly, we are of the opinion that the reversal of credit by M/s. AIA Engineering Pvt. Limited and Bhagwati Autocast
engineering firm and therefore the service rendered by them would not be classifiable under the category of Consulting Engineering Service and that an order confirming ... under the reverse charge mechanism even if the service received by them is held to be classifiable under Consulting Engineering Service.
5. In the light
