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2019 (10) TMI 407

..... e after amendment to the definition of ‘input service’ prescribed at Rule 2(l) of CENVAT Credit Rules, 2004 after 01.04.2011 - HELD THAT:- Since the evidences could not be placed before the learned Commissioner (Appeals), no findings in this regard could be recorded, analyzing the documents/evidence by him. It is prudent to remand the matter to the Adjudicating authority to examine all .....

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..... the fabrication of structures etc in their factory premises. Alleging that such input services are not eligible to credit since the same fall under the exclusion clause after amendment to the definition of input service prescribed at Rule 2(l) of CENVAT Credit Rules, 2004 after 01.04.2011, demand notice was issued to recover CENVAT Credit of ₹ 19,57,097/- availed during the period September .....

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..... efore the learned Commissioner (Appeals) by adducing evidence that the fabrication work undertaken by them relates to modernisation, renovation and repairs of the existing factory. 5. In his rejoinder, the learned Advocate for the Appellant referred to the relevant invoices enclosed with Appeal Paper Book and fairly submits that these were not placed before the learned Commissioner (Appeals). 6. H .....

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