2019 (10) TMI 407

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..... This appeal is filed against Order-in-Appeal No.NGP-II/APPL/122/17-18, dt.27.06.2018, passed by the Commr., CGST & C.E., Nagpur-II. 2. Briefly stated the facts of the case are that the Appellants had availed CENVAT Credit paid on service tax on various input services used in the fabrication of structures etc in their factory premises. Alleging that such input services are not eligible to credit .....

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..... ion of input service. In support, he refers to the judgment of this Tribunal in the case of Ion Exchange (I) Ltd Vs C.C.E. & S.T., Surat-II - 2018 (2) G.S.T.L. 302 (Tri-Ahmd). 4. Per contra, the learned A.R. for the Revenue submits that the Appellants could not establish before the learned Commissioner (Appeals) by adducing evidence that the fabrication work undertaken by them relates to modernis .....

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..... ority to examine all the evidences now placed before this Tribunal in the de-novo adjudication to ascertain whether the claim of the Appellant that the services received relates to maintenance, repair, modernisation, renovation etc or otherwise. All issues are kept open. 8. Appeal is allowed by way of remand to the Adjudicating authority. (Dictated and pronounced in the open court)
Case laws .....

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