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    <description>The appeal was allowed by the court, remanding the matter to the adjudicating authority for further examination. The court emphasized the need to verify whether the construction service was for Repair, Renovation, or Modernization of the existing plant to determine the admissibility of Cenvat Credit under the amended definition of Input service post 01.04.2011.</description>
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      <description>The appeal was allowed by the court, remanding the matter to the adjudicating authority for further examination. The court emphasized the need to verify whether the construction service was for Repair, Renovation, or Modernization of the existing plant to determine the admissibility of Cenvat Credit under the amended definition of Input service post 01.04.2011.</description>
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