TMI Blog2018 (3) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit Rules with effect from 1.4.2011, it will be necessary to go through in detail the various Annual Maintenance Contracts executed by the appellant for different periods. It will also be necessary to go through, in detail, the various invoices based on which such Cenvat credits have been availed. We find that this forum will not be able to carry out such verification. The matter remanded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items in its factory. The appellant had an Annual Maintenance Contracts, including civil construction work and Central credit was claimed under Rule 2(l) of Cenvat Credit Rules, 2004. These Rules were amended with effect from 1.4.2011, wherein exclusion clause was inserted. Accordingly construction of building or a civil structure or part thereof were excluded and laying of foundation for making o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d hence they should be entitled to such credit. 5. On the other hand, Shri Saini, ld. DR for the department justified the impugned order. He submitted that the adjudicating authority has denied the credit only in respect of input services like fabrication work which involved dismantled and erection work, aluminium partition and civil work etc. which are not covered under the definition of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not able to explain clearly what were the services which were included in the annual maintenance contract and which have been denied by the adjudicating authority. He has, however, asserted that all the services were in connection with annual maintenance which did not involve any civil construction services. 7. In the present facts of the case, we find that to come to a clear conclusion whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter to the adjudicating authority to carefully consider the submissions made by the appellant vis-a-vis the relevant contracts and invoices and come to a conclusion de novo. Effective opportunity of hearing may be extended to the appellant before de novo orders. 9. In the result, the appeal is allowed by way of remand. (Dictated pronounced in open Court) - - TaxTMI - TMITax - Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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