TaxTMI 
TaxTMI 
2010 (8) TMI 246
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....accordingly, set aside the order passed by the adjudicating authority. 2. The assessee is engaged in the manufacture and sale of packaged cement in unit packages (packed in HDEP/PP Bags) of 50 Kg and cement clinker falling under the schedule to Central Excise Tariff (Amendment) Act, 2005. The assessee has been clearing the cement by paying the duty at the normal tariff rate at Rs. 600.00 per metric tonne. During the course of scrutiny of the self assessed monthly returns in Form ER-1 filed before the Superintendent of Central Excise, Tumkur II Range for the months of January 2008 to March 2008, it was noticed that the assessee besides effecting the clearances at Rs. 600.00 per metric tonne, it has cleared certain quantities of cemen....
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.... institutional consumers. The adjudicating authority referring to the Rules, the Notifications, held that, the assessee has not given any reasons or cited any authority, as to how the construction industries would be categorized as a service industry. Further, they have not produced any other order issued by the State Government Authorities, who are administering the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 to the effect that they have been exempted from declaring the retail sale price on the packages under the said Rules in respect of the said goods. In absence of any such details/information, it cannot foe held that the assessee have supplied the impugned goods to institutional consumers to become eligible for ....
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....efore, he contends that the impugned order requires to be quashed. From the material on record, it is clear that, there is no dispute as regards the fact that clearances are made to the institutional consumers by the assessee. Among these institutional consumers, one is construction industry. If the construction industry is held to be a service industry, then the assessee is entitled to the benefit of the Notification. The construction activity has been considered as a service industry by the Finance Ministry. In the foreign trade policy of Government of India in the list of services as enumerated in the Appendix 10, construction and related engineering services in particular, general construction work for building, general construction wor....