2018 (3) TMI 246

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....he Appellant Shri H. Saini, D.R. - for the Respondent ORDER Per: V. Padmanabhan The present appeals have been filed by the appellant against the Order-in-Original No.34-41/2017 dated 31.1.2017. The disputed period is 1.4.2011 to June, 2016. 2. The brief facts of the case are that the appellant is engaged in the manufacturing of the medicines and pharmaceuticals items in its factory.....

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....at credit earlier for the civil construction and structural. But the Counsel categorically submitted that the appellant has not availed any Cenvat credit on civil construction services post 1.4.2011 and has specifically intimated the department to this effect. He also submitted that the Cenvat credit was availed only on the basis of the Annual Maintenance Contracts executed and hence they should b....

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....ter the amendment the Cenvat Credit Rules, the Cenvat credit availed on certain services stand disallowed. We notice from the sample contract placed before us in the appeal that it is for certain insulation work for the year 2012. From a perusal of the details of the contract, we find no aspect of civil construction involved therein. To a query from the Bench, the ld. Counsel was not able to expla....

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....l not be able to carry out such verification. It is also seen that the appeal record do not contain full details of all Annual Maintenance Contracts and the relevant invoices. In the absence of that the exact claim of the appellant made in the appeal is unable to be appreciated. 8. In the facts and circumstances of the case, we set aside the impugned order and remand the matter to the adjudicat....