https://www.taxtmi.com/caselaws?id=368562 The Tribunal set aside the impugned order and remanded the case to the Ld. Commissioner (Appeals) for a fresh decision. It was clarified that services like repair and modernization are considered input services eligible for cenvat credit, emphasizing the need for documentary proof to substantiate claims. The Tribunal directed a re-consideration based on available invoices and work orders to determine if the services were for repair, maintenance, or renovation, making them eligible for credit. en-us Tue, 28 Aug 2018 00:00:00 +0530 Thu, 11 Oct 2018 09:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368562 The Tribunal set aside the impugned order and remanded the case to the Ld. Commissioner (Appeals) for a fresh decision. It was clarified that services like repair and modernization are considered input services eligible for cenvat credit, emphasizing the need for documentary proof to substantiate claims. The Tribunal directed a re-consideration based on available invoices and work orders to determine if the services were for repair, maintenance, or renovation, making them eligible for credit. Case-Laws Central Excise Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368562