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2016 (9) TMI 77 - AT - Central ExciseCenvat credit - service tax paid on the Commercial and Industrial Construction Services by the service provider while constructing the Pant Nagar plant of appellant - Pant Nagar plant is paying excise duty on the goods which are deemed to be manufactured by them in their plant - Held that:- it is found that the Commissioner (Central Excise & Service Tax), LTU, has not examined the issue completely and in proper perspective. Therefore, the issue needs reconsideration by the Commissioner as regards various claims of the appellant. - Appeal allowed by way of remand
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