2013 (2) TMI 586

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..... Commr (AR) Per: P.R. Chandrasekharan: The appeal and stay application are directed against the Order-in-Original No. 22/RKS/ST/P-I/2012 dated 13.8.2012 passed by the Commissioner of Central Excise, Pune - I. The stay application is being taken up for consideration. 2. The appellant undertakes laying of wooden and synthetic flooring for both Commercial as well as non-commercial Constructions. ....

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....ervices used in rendering of the output services and if such credit available is taken into account, then the liability would come down to about Rs. 6 lakhs, against which they have already paid a sum of Rs, 10,41,868/-. For the remaining demand, she submits that services pertaining to laying of wooden and synthetics flooring in Sports Stadia, which was used for conducting of the Common Wealth Gam....

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....we are of the view that activity undertaken towards laying of wooden and synthetics flooring for Sports Stadium do not fall under Commercial & Industrial Construction Services. Therefore, demand towards Service Tax on such activity does not appear to be sustained in law. 6.1 As regards the services rendered for other Commercial & Industrial Construction, if the department wants to deny the benefi....