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2018 (7) TMI 152 - AT - Central ExciseCENVAT credit - repair and maintenance of building etc. - denial on the ground that the same was treated as construction services, which stand excluded from the ambit of Rule 2 (l) of Cenvat Credit Rules 2004 w.e.f. 01.04.2011 - Held that:- Whether the work contracts in the present case were for new construction or for repair and maintenance is required to be examined - Being the factual dispute, the same can be resolved only at the level of the adjudicating authority - matter remanded to the original adjudicating authority for examining the documents and for re-deciding the issue - appeal allowed by way of remand.
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