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2019 (10) TMI 407 - AT - Central ExciseCENVAT Credit - input services - services received by the Appellant relate to setting up of an industry or for repair, renovation and modernisation of existing factory - scope of exclusion clause after amendment to the definition of ‘input service’ prescribed at Rule 2(l) of CENVAT Credit Rules, 2004 after 01.04.2011 - HELD THAT:- Since the evidences could not be placed before the learned Commissioner (Appeals), no findings in this regard could be recorded, analyzing the documents/evidence by him. It is prudent to remand the matter to the Adjudicating authority to examine all the evidences now placed before this Tribunal in the de-novo adjudication to ascertain whether the claim of the Appellant that the services received relates to maintenance, repair, modernisation, renovation etc or otherwise - Appeal is allowed by way of remand to the Adjudicating authority.
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