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TMI Blog2019 (4) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... professional services on behalf of the Company. The matter is remanded to the Adjudicating authority, who would examine all the input service invoices taking into consideration the case-laws on the subject and arrive at the conclusion whether the CENVAT Credit on the two input services are eligible or otherwise - appeal allowed by way of remand. - Appeal No.ST/87798/2018 - A/85650/2019 - Dated:- 2-4-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) For Assessee: Shri S.R. Nair, Advocate For Revenue: Shri S.B. Mane, AC (AR) ORDER Per: D.M. Misra Heard both sides. This is an appeal filed against OIA No.MKK/658-660/RGD APP/2017-2018, dt.27.03.2018, passed by CCE ST (Appeals) Raigad. 2. Briefly stated the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e definition of inclusive clause of definition of input service prescribed under Rule 2(l) of CENVAT Credit Rules, 2004. It is his contention that the learned Commissioner (Appeals) only on the basis of two sample invoices arrived at the conclusion that the works carried out in the Appellant s premises are not eligible to CENVAT Credit as the same related to civil work only. He prays that an analysis of all the invoices would reveal that all works undertaken are repair and maintenance work only. In support, he has referred to the judgment of the Tribunal in the case of M/s Carrier Air Conditioning Refrigeration Services Vs CCE Delhi-IV 2016 (41) STR 824 (Tri-Chan.) and Reliance Industries Vs CCE ST, LTU, Mumbai 2016 (45) STR 383 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Commissioner has wrongly concluded that the floor insulation work relates to civil structure and hotel stay charges are not incurred in relation to professional work rendered by the employees of the Appellant Company. He submits that if all invoices are examined, then it can be ascertained that these services are used only for the purpose of interior design and renovation work and hotel charges are in relation to discharging professional services on behalf of the Company. I find force in the contention of the learned Advocate for the Appellant. Consequently, the matter is remanded to the Adjudicating authority, who would examine all the input service invoices taking into consideration the case-laws on the subject and arrive at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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