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2018 (10) TMI 528
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....ER Per: Ramesh Nair The issue involved is that whether the appellant is entitled for cenvat credit in respect of Work Contract Service received by them during the period September 2015 to March 2017. 2. Sh. Dhaval Shah Ld. Counsel appearing on behalf of the appellant submits that in their own case, on the issue of service, this Tribunal Vide Final Order No. A/13592-13593/2017 dated 23.11.....
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....if services are repair, renovation or modernization of the existing plant, the credit is admissible in terms of the judgment referred by Ld. Counsel in their own case. There is no dispute that the services were of repair, renovation, however in the present case the Ld. Commissioner (Appeals) in para 5.5 of the impugned order observed as under: "In the instant case, the appellant in their ground....
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.... is of new construction or repair or maintenance on the basis of the document such as invoice, purchase order, work order, etc. he found that the document like contract paper is not submitted. In this regard I make it clear that only contract paper are not only document and it cannot be decided by the nature of service. I have gone through the invoice shown by the Ld. Counsel which were not consid....