2019 (10) TMI 407

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.... This appeal is filed against Order-in-Appeal No.NGP-II/APPL/122/17-18, dt.27.06.2018, passed by the Commr., CGST & C.E., Nagpur-II. 2. Briefly stated the facts of the case are that the Appellants had availed CENVAT Credit paid on service tax on various input services used in the fabrication of structures etc in their factory premises. Alleging that such input services are not eligible to credit ....

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....on of input service. In support, he refers to the judgment of this Tribunal in the case of Ion Exchange (I) Ltd Vs C.C.E. & S.T., Surat-II - 2018 (2) G.S.T.L. 302 (Tri-Ahmd). 4. Per contra, the learned A.R. for the Revenue submits that the Appellants could not establish before the learned Commissioner (Appeals) by adducing evidence that the fabrication work undertaken by them relates to modernisa....