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TMI Blog2019 (3) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 24-27 26.10.2017 706 20.02.2018 Rs.2225505/ (Penalty) Duty Demanded Rs. 2225505/ 2. E/53532/2018 1041 23.03.2017 29-30 09.02.2018 91 29.05.2018 Rs.7,56,337/ (penalty) Rs. 756337/- Duty Demanded 756337 2. The facts relevant for the purpose are that the appellants are engaged in manufacture of toilet soaps etc. and are also availing cenvat credit on inputs capital goods and input services in accordance with provisions of Cenvat Credit Rules, 2004. During the course of audit for the period 2012-13, Department observed that the appellant received services from M/s. Shivaji Traders under the head maintenance and repair service and has availed the cenvat credit thereupon. However, the purchase order shows that the service provided is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... repair and maintenance. However, the some services availed are still in the nature of civil work/construction and the work contract services for construction. However for want of any bifurcation being provided by the appellant, that the proposed demand could not have been bifurcated and has been confirmed as such. Impressing upon that in view of these findings there is no infirmity in the order. Appeals are prayed to be dismissed. 6. After hearing both the parties and perusing the invoices as well as the relevant documents relating to the input services, I am of the opinion as follows:- 6.1 That to adjudicate the controversy, definition of input service is foremost relevant to be looked into. Perusal of the definition as it stands after 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tself are sufficient to bifurcate both the nature of the services based whereupon the adjudicating authority below could have quantify the amount for the services obtained qua repair and maintenance of the appellants premises and qua the construction therein. With these observations, I hereby remand both these appeals to the adjudicating authority itself for properly bifurcating the services eligible for inputs than from the services, which are not eligible for being classified as inputs. After careful perusal of all the invoices on record and thereafter to qualify the same, the demand has to be confirmed only qua such services which are strictly civil construction other than for repair and maintenance and are of works contract nature. Resu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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