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2019 (3) TMI 179 - AT - Central ExciseCENVAT Credit - maintenance and repair service - denial on the ground that the purchase order shows that the service provided is that of civil work - Held that:- Perusal of the definition as it stands after 01.04.2011 makes it clear that definition’s first part includes the words “services used in relation to modernisation, renovation or repairs of factory”. The second part has the exclusion part wherein it states that the service portion in the exclusion of works contract and the construction services in so far as they are for construction of execution of work contract of a building or civil structure or a part thereof is excluded - It becomes clear that the services as that of maintenance and repair and any civil work related to maintenance and repair falls under 1st part of the definition and the services for civil construction and the work contract for civil construction are in the second part i.e. the exclusion part of the definition. The several works have been executed by the service providers i.e. M/s. Shivaji Traders & M/s. R S Fabricators. There are several invoices involved in the appeals and each invoice has variety of work done/ services provided by the provider - the invoices itself are sufficient to bifurcate both the nature of the services based whereupon the adjudicating authority below could have quantify the amount for the services obtained qua repair and maintenance of the appellants premises and qua the construction therein. Appeals remanded to the adjudicating authority itself for properly bifurcating the services eligible for inputs than from the services, which are not eligible for being classified as inputs - appeal allowed by way of remand.
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