https://www.taxtmi.com/caselaws?id=362385 CENVAT credit on services used in a cement factory required factual verification because eligibility turned on the actual nature and utilisation of the services after the 01.04.2011 amendment to the input service definition. Work orders and invoices showing DG set operation and maintenance, electrical work, shifting of high-tension lines, erection of weigh bridges, cable laying, and related fabrication and erection services were not specifically examined in the appellate order. On that record, the dispute could not be finally decided, and the matter had to be remanded for fresh verification of the documents and service use. en-us Thu, 31 May 2018 00:00:00 +0530 Mon, 25 Jun 2018 09:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362385 CENVAT credit on services used in a cement factory required factual verification because eligibility turned on the actual nature and utilisation of the services after the 01.04.2011 amendment to the input service definition. Work orders and invoices showing DG set operation and maintenance, electrical work, shifting of high-tension lines, erection of weigh bridges, cable laying, and related fabrication and erection services were not specifically examined in the appellate order. On that record, the dispute could not be finally decided, and the matter had to be remanded for fresh verification of the documents and service use. Case-Laws Central Excise Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362385