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2018 (9) TMI 831 - CESTAT HYDERABADCENVAT Credit - input services - works contract service after 01.04.2011 - Held that:- It is not in dispute that appellant had availed CENVAT credit on works contract services during the relevant period and that they were not eligible to avail the credit on works contract if they were used for the two purposes specified in the exclusion part of the definition of input services under Rule 2(l) of the CENAVT Credit Rules, 2004. Appellant also concedes that they had wrongly taken credit but argues that all the invoices on which they have taken credit do not fall under the exclusion category. This is the factual matter to be verified by the original authority and find it a fit case to be remanded back to him for the purpose. Appeal allowed by way of remand.
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