https://www.taxtmi.com/caselaws?id=386923 The Tribunal remanded the case back to the Adjudicating authority for a fresh adjudication to determine whether the input services used in fabrication were eligible for CENVAT Credit. The central issue was the lack of evidence to establish if the fabrication work was for modernization, renovation, or repairs of the existing factory, as required by the exclusion clause in the definition of 'input service'. The Tribunal emphasized a comprehensive reexamination of all evidence to ascertain the nature of the services received, ultimately allowing the appeal by way of remand. en-us Thu, 25 Jul 2019 00:00:00 +0530 Sat, 12 Oct 2019 07:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386923 The Tribunal remanded the case back to the Adjudicating authority for a fresh adjudication to determine whether the input services used in fabrication were eligible for CENVAT Credit. The central issue was the lack of evidence to establish if the fabrication work was for modernization, renovation, or repairs of the existing factory, as required by the exclusion clause in the definition of 'input service'. The Tribunal emphasized a comprehensive reexamination of all evidence to ascertain the nature of the services received, ultimately allowing the appeal by way of remand. Case-Laws Central Excise Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386923