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TMI Blog2018 (8) TMI 1571X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. has to be verified. The department though alleges that the appellants have constructed a new building has not been able to throw light into this aspect. Appeal allowed by way of remand. - E/Misc./40416/2017 and E/40211/2017 - Final Order No. 41678/2018 - Dated:- 31-5-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri M.A. Mudimanna, Advocate for the Appellant Shri R.Subramaniam, AC (AR) for the Respondent ORDER The appellants are manufacturers of plywood and are availing the facility of CENVAT credit on inputs and input services. During the period from May 2011 to May 2012, they availed input service credit of ₹ 1,41,477/- in respect of invoice dated 25.8.2011 issued by Consulting Engineer towar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service is completed prior to 1.4.2011, the credit on such services is eligible after 1.4.2011. he relied upon the decision in the case of Ion Exchange (I) Ltd. Vs. Commissioner of Central Excise, Surat 2018 (12) GSTL 302. 3. Against this, the ld. AR Shri R. Subramaniam supported the findings in the impugned order. He submitted that the office building of the appellant was demolished when the road was acquired for broadening of the highway road. The appellant had set up a new building and therefore after 1.4.2011, the credit is not eligible as the words setting up of office / factory is deleted from the definition of input service. He adverted to the reply to show cause notice and submitted that the appellant has stated that the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted or whether it was repairs and modernization of existing building. The ld. counsel also contended that they had completed the construction prior to 1.4.2011 and therefore they are eligible for credit. From reply issued by the appellant to the show cause notice, it is brought out that the construction was completed in July 2011 only. Therefore, this aspect has also to be verified by the adjudicating authority. In case the appellant has completed services after 1.4.2011, they will be eligible for proportionate credit for that part of the services that have been availed prior to 1.4.2011. These facts have to be relooked by the adjudicating authority and therefore I remand the matter to the adjudicating authority to reconsider the issue. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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