2018 (12) TMI 1094

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mesh Nair The issue involved is that whether the appellant is entitled for Cenvat Credit in respect of construction services post 01.04.2011 as per amended definition of Input service. 2. Sh. Rahul Gajera Ld. Counsel appearing on behalf of the appellant submits that the construction service was received in relation to construction of refining plant which is part of modernization of the existing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... construction needs to be remanded to the adjudicating authority. On verification, if adjudicating authority is agree that the construction service is for Repair or for Renovation or for Modernization of the existing plant; the credit is admissible as per the inclusion clause provided in definition of Input Service even after 01.04.2011. Accordingly, the appeal is allowed by way of remand to the ad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X