https://www.taxtmi.com/caselaws?id=370623 Tanks and reactors fabricated and installed entirely at site, once embedded to earth, are treated as immovable property and not excisable goods, so central excise duty is not sustainable on that basis. The article also notes that composite site execution involving supply of material and fabrication falls within works contract rather than erection and commissioning services; a demand raised under the wrong taxable head is untenable, especially where the invoices do not evidence service tax recovery from the client. en-us Thu, 15 Nov 2018 00:00:00 +0530 Wed, 21 Nov 2018 21:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370623 Tanks and reactors fabricated and installed entirely at site, once embedded to earth, are treated as immovable property and not excisable goods, so central excise duty is not sustainable on that basis. The article also notes that composite site execution involving supply of material and fabrication falls within works contract rather than erection and commissioning services; a demand raised under the wrong taxable head is untenable, especially where the invoices do not evidence service tax recovery from the client. Case-Laws Central Excise Thu, 15 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370623