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TMI Blog2018 (8) TMI 1571X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are manufacturers of plywood and are availing the facility of CENVAT credit on inputs and input services. During the period from May 2011 to May 2012, they availed input service credit of Rs. 1,41,477/- in respect of invoice dated 25.8.2011 issued by Consulting Engineer towards service rendered for construction of their office building. Department was of the vie that such credit is not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld office building was damaged, they had renovated the same into a new office building. This is not setting up of office building and was merely a renovation / modernization. Even after 1.4.2011, credit availed on such renovation / modernization cannot be denied. In any case, appellant had completed the services prior to 1.4.2011 and most of the advance payments were paid before 1.4.2011. Only the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inition of input service. He adverted to the reply to show cause notice and submitted that the appellant has stated that the construction of their office building was started in the month of December 2010 and completed in July 2011. Therefore, the case of the appellant that the services were availed prior to 1.4.2011 is incorrect. He argued that after 1.4.2011, the definition of input services exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion or approval from by the concerned local bodies or other authorities as approving the construction of new building etc. has to be verified. The department though alleges that the appellants have constructed a new building has not been able to throw light into this aspect. I therefore deem it fit that the issue has to be remanded to the adjudicating authority to consider and verify whether the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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