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2023 (1) TMI 506 - AT - Central ExciseAvailability of Cenvat Credit - Input services - Management Consultancy services - Legal and Professional services of / and services used mainly in erection and commissioning, laying of foundation and making structure in support of capital goods/ machinery - rent-a-cab - hotel services - insurance services - architectural services - period 2012-14 - HELD THAT:- The appellants are engaged in manufacture of steel, coils. The appellants were setting up their new plants and while setting up their new plant, the appellant availed various services. The revenue has sought to deny input credit of various services used by the appellant on the ground that the definition of input service was amended with effect from 01.04.2011 to exclude the services used for setting up of factory premises of output service provider or office relating to such factory or premises. It is seen that the definition of input service was amended with effect from 01.04.2011 - It is seen that the order of Commissioner examines the omission of words in initial “setting up” in the inclusive part of the definition of input service, but fails to examine the admissibility of input services credit of these services under the main part of the definition of input service. The impugned order does not examine the admissibility of Cenvat Credit of these services in the main part of the definition, but relies solely on the changes made in the inclusive part of definition - In terms of the decision in the case of Pepsico India Holdings (Pvt.) Ltd [2021 (7) TMI 1094 - CESTAT HYDERABAD], it is apparent that if the services provided in relation to setting up in unit would be covered under the main part of the definition. Unless specifically excluded by exclusion clause. It is seen that the impugned order does not examine which service would fall under which exclusion clause. The order in this regard is vague and not a speaking order. There are no option but to set aside the impugned order and remand the matter back to the original Adjudicating Authority to pass fresh order in the light of the Tribunal decisions in the case of Pepsico India Holdings (Pvt.) Ltd - Moreover, the Commissioner has expected to identify the specific exclusion clause of definition of input service under which he seeks to deny the credit of or of the service - He will also examine the cases relied by the appellant in support of its claim - matter remanded to the original Adjudicating Authority for fresh adjudication.
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