2015 (4) TMI 659

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.... ORDER Per: P.R. Chandrasekharan: The appeal is directed against Order-in-Appeal No. PIII/VM/252/2009 dated 26.11.2009 passed by the Commissioner of Central Excise (Appeals), Pune III. Vide the impugned order, the ld. lower appellate authority has rejected the appeal filed by the appellant M/s. M.B. Chitale Constructions, against the order dated 21.03.2009 passed by the jurisdictional Addi....

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.... impugned order and reiterates the findings given therein. 4. We have considered the submissions of the ld. AR and the grounds urged in the appeal memo. 4.1. We find that the issue involved herein has already been decided by a Larger Bench of the Tribunal in the case of Bhayana Builders P. Ltd. & Ors. Service Tax Appeal No.247,52,53,65,97,119,158,236,503,601,621,629,746 & 334,422,436,469,482....