Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 528 - AT - Central ExciseCENVAT Credit - whether the appellant is entitled for cenvat credit in respect of Work Contract Service received by them during the period September 2015 to March 2017? Held that:- Ld. Commissioner (Appeals) has not considered the nature of the service that whether it is of new construction or repair or maintenance on the basis of the document such as invoice, purchase order, work order, etc. he found that the document like contract paper is not submitted - I have gone through the invoice shown by the Ld. Counsel which were not considered by the Ld. Commissioner (Appeals), therefore, I am of the view that the matter should be re-considered by the Commissioner (Appeals) on the basis of the invoice and work order available on record that whether the service received by the appellant are of maintenance and repair of the existing plant or of new construction. Appeal allowed by way of remand.
|