TMI Blog2019 (10) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... t service and none of them are in the nature of civil construction only. Further, without giving any reasons, the Commissioner (A) has wrongly come to the conclusion that all the services availed by the appellant are in the nature of civil construction only. Further, all the services fall in the definition of input service as contained in Rule 2(l) of CCR, 2004 and do not fall in the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed against the impugned order dated 23.04.2018 passed by the Commissioner (A) whereby the Commissioner (A) has allowed the appeal filed by the Department and set aside the Order-in-Original. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Alloy steel and non-Alloy steel falling under Chapter 72 of the CETA, 1985. During the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d set aside the Order-in-Original. 3. Heard both sides and perused the records. 4. Learned Counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that the original authority has verified each and every invoice and has also verified the u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of civil construction only , without appreciating the detailed findings of the original authority and without giving any reasons as to how the services availed by the appellant are not input service . 5. On the other hand, the Learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a building or a civil structure or laying of foundation etc. which are specifically excluded from the definition of input service . In view of my discussion above, I am of the considered view that the impugned order is not sustainable in law whereas the Order-in-Original passed by the original authority is well-reasoned and therefore, I set aside the impugned order and restore the order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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