TMI Blog2023 (7) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... eal though such invoices of the service provider were part of the annexure enclosed to the demand. The appellant has during the course of hearing submitted a compilation including several agreements as well as invoices of various companies. The matter needs to be reconsidered by the original authority. Therefore, it would be proper to remand the matter back to the Adjudicating Authority, who may examine the case in the light of the documents which may be submitted by the parties and the definition of input service , which comprises of three components, namely, the means clause, the inclusion clause and the exclusion clause. Appeal allowed by way of remand. - Excise Appeal No. 53968 of 2023-SM - FINAL ORDER NO. 50822/2023 - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004. Accordingly, show cause notice dated 04.11.2019 and corrigendum dated 12.01.2020 was issued to the appellant for recovery of the cenvat credit amounting to Rs. 37,91,504/- alongwith interest under Section 11AA of the Central Excise Act, 1944 and penalty under Rule 15 of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act. In response to the show cause notice, the appellant submitted the reply, inter alia relying on the definition of input service as defined under Rule 2(l) of Cenvat Credit Rules to say that the expenses incurred by the company related to renovation or repair of the factory premises, which is eligible under the rules. For the laptop insurance, it was submitted that the same is indirectly related to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lace of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; But excludes, - [(A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for (c) construction or execution of works contract of a building or a civil structure or a part thereof; or (d) laying of foundation or making of struc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities below and submitted that the appellant had not submitted the requisite documents either before the Adjudicating Authority or the Appellate Authority. 8. On perusal of the order under challenge, I find the authorities below have specifically noted that the assessee has not provided any contract/ work order/ agreement with the service provider to identify the work done on behalf of the appellant. The appellant has only annexed certain copies of the invoices, which were not figuring in the annexure to the demand notice and the other invoices were found attached with the appeal though such invoices of the service provider were part of the annexure enclosed to the demand. The appellant has during the course of hearing submitted a compi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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