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2023 (7) TMI 152 - CESTAT NEW DELHICENVAT Credit - exclusion clause in the definition of input service as defined under Rule 2(l) of the Cenvat Credit Rules, 2004 - renovation or repair of the factory premises - laptop insurance - HELD THAT:- The authorities below have specifically noted that the assessee has not provided any contract/ work order/ agreement with the service provider to identify the work done on behalf of the appellant. The appellant has only annexed certain copies of the invoices, which were not figuring in the annexure to the demand notice and the other invoices were found attached with the appeal though such invoices of the service provider were part of the annexure enclosed to the demand. The appellant has during the course of hearing submitted a compilation including several agreements as well as invoices of various companies. The matter needs to be reconsidered by the original authority. Therefore, it would be proper to remand the matter back to the Adjudicating Authority, who may examine the case in the light of the documents which may be submitted by the parties and the definition of ‘input service’, which comprises of three components, namely, the means clause, the inclusion clause and the exclusion clause. Appeal allowed by way of remand.
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