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2019 (10) TMI 366 - AT - Central ExciseCENVAT Credit - input services - Civil Works - Rule 2(l) of CCR, 2004 - HELD THAT:- The original authority has analyzed each and every input service and has passed a reasoned order by holding that all the services availed by the appellant fall in the definition of ‘input service’ and none of them are in the nature of ‘civil construction’ only. Further, without giving any reasons, the Commissioner (A) has wrongly come to the conclusion that all the services availed by the appellant are in the nature of ‘civil construction’ only. Further, all the services fall in the definition of ‘input service’ as contained in Rule 2(l) of CCR, 2004 and do not fall in the services which have been specifically excluded. Further, the invoices for the impugned services referred to maintenance and repair of the plant and do not refer to construction of a building or a civil structure or laying of foundation etc. which are specifically excluded from the definition of ‘input service’. The order passed by the original authority is restored by allowing the appeal of the appellant with consequential relief, if any - appeal allowed.
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