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2017 (7) TMI 191 - AT - Central ExciseCENVAT credit - input services - provider of lift maintenance service - catering service at the guest house of the appellant - house-keeping service in their residential colony - Held that: - The nexus of the production facility to the guest house and residential colony is a question of fact. This needs to be ascertained and can be done only at the level of the original authority - The impugned order set aside and matter remanded back to the original authority to enable appellant to be afforded an opportunity to establish that the guest house and residential colony are in some manner connected to the production process and thereby entitled to claim tax paid on input services deployed at the facilities as CENVAT credit - appeal allowed by way of remand.
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