9911796707
TMI Blog2018 (10) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... volved is that whether the appellant is entitled for cenvat credit in respect of Work Contract Service received by them during the period September 2015 to March 2017. 2. Sh. Dhaval Shah Ld. Counsel appearing on behalf of the appellant submits that in their own case, on the issue of service, this Tribunal Vide Final Order No. A/13592-13593/2017 dated 23.11.2017 allowed the credit on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ization of the existing plant, the credit is admissible in terms of the judgment referred by Ld. Counsel in their own case. There is no dispute that the services were of repair, renovation, however in the present case the Ld. Commissioner (Appeals) in para 5.5 of the impugned order observed as under: "In the instant case, the appellant in their grounds of appeal has contended that the said constr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the basis of the document such as invoice, purchase order, work order, etc. he found that the document like contract paper is not submitted. In this regard I make it clear that only contract paper are not only document and it cannot be decided by the nature of service. I have gone through the invoice shown by the Ld. Counsel which were not considered by the Ld. Commissioner (Appeals), therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plant is not eligible for cenvat credit but the service of repair, modernization or renovation of the plant are indeed input service, therefore, merely because the civil work excluded in the definition does not mean that all type of civil work are ineligible for cenvat credit. 6. With the above observation, I set aside the impugned order and allow the appeal by way of remand to the Ld. Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
