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TMI Blog2018 (7) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... ruction or for repair and maintenance is required to be examined - Being the factual dispute, the same can be resolved only at the level of the adjudicating authority - matter remanded to the original adjudicating authority for examining the documents and for re-deciding the issue - appeal allowed by way of remand. - E/40958, 41424, 41425/2017 - FINAL ORDER Nos. 41111-41113/2018 - Dated:- 16-4-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from Rule 2 (l) of CCR, 2004. However, such exclusion was only in respect of those work contract services which were relatable to construction of building and not to the repair and maintenance of the building. In fact, by drawing my attention to the definition of input services, it is stand contended by the Ld. Representative that repair and maintenance of the factory is specifically included in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he findings of the Commissioner (Appeals), wherein he has observed that the appellant s have not produced any evidences to substantiate their claim that the works contract was only for repair and maintenance and not for new civil construction. In fact, the Commissioner (Appeals) has observed that Board s Circular allows Cenvat credit in respect of those situations which involved repair of factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only at the level of the adjudicating authority. Accordingly, I set aside the impugned orders and remand the matter to the original adjudicating authority for examining the documents and for re-deciding the issue, in the light of the above two decisions of the Tribunal. 7. All the three appeals are disposed of in above terms. (Order dictated and pronounced in the open court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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