Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Appeal Dismissed: Tribunal Decision Upheld in Revenue's Case</h1> <h3>Commissioner of Central Excise, Customs And Service Tax Versus M/s Larsen & Toubro Ltd.</h3> The SC dismissed the appeal, affirming the Tribunal's judgment as in a prior case where the Revenue's appeal was rejected. - Commissioner of Central ... Benefit of exemption under N/N. 6/2002 CE dated 01.03.2002 as amended by Notfn No. 47/2002-CE dated 06.09.2002 - contract of construction of pipeline - whether the department's view that in the assessee's contract there is no element of 'water treatment plant' hence they are not eligible for exemption justified? - Decision of tribunal [2016 (10) TMI 907 - CESTAT HYDERABAD] contested. Held that:- The judgment of the learned CESTAT in the case of CCE, C & ST, Hyderabad Vs. IVRCL [2008 (12) TMI 198 - CESTAT, BANGALORE] relied upon to pass the impugned order was challenged by the Revenue before this Court in Civil Appeal D. No.24379 of 2009 [Commissioner of Central Excise, Customs & Service Tax (Appeal-III) Vs. M/s IVRCL Inrastructures and Projects Ltd. & Anr.] - The said appeal of the Revenue has been dismissed by this Court and the judgment of the relied upon judgment of the learned Tribunal has been affirmed. There is no live issue for adjudication in this appeal - appeal dismissed - decided against the revenue. The Supreme Court dismissed the appeal as the judgment of the Tribunal was affirmed in a previous case where the Revenue's appeal was dismissed.