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TMI Blog2018 (10) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... struction or repair or maintenance 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 - I have gone through the invoice shown by the Ld. Counsel which were not considered by the Ld. Commissioner (Appeals), therefore, I am of the view that the matter should be re-considered by the Commissioner (Appeals) on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A/13592-13593/2017 dated 23.11.2017 allowed the credit on the ground that after 01.04.2011 the credit on repair, renovation, modernization services is admissible. He further submits that as per invoice, the service received by them of repair and renovation of the existing factory which was not excluded in the definition of input service, therefore, the credit may be allowed. 3. Sh. G. Jha Ld. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the appellant in their grounds of appeal has contended that the said construction activity is nothing but in the nature of repair and maintenance, modernization of existing building and civil structures situated in the factory premises which was always allowable for the purpose of cenvat credit. On considering the said argument, it is observed that the appellant though made bald claim that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Counsel which were not considered by the Ld. Commissioner (Appeals), therefore, I am of the view that the matter should be re-considered by the Commissioner (Appeals) on the basis of the invoice and work order available on record that whether the service received by the appellant are of maintenance and repair of the existing plant or of new construction. On verification it is found that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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