2015 (6) TMI 378

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....dvs. For The Respondent : Amresh Jain, Authorized Representative (DR) ORDER Justice G. Raghuram, President - Heard learned counsel for the appellant and learned DR for the respondent/Revenue Shri Amresh Jain. 2. The appellant company is a assessee and has preferred this appeal against the adjudication order dated 17-7-2008 of the Commissioner, Central Excise & Customs, Raipur, Chhattisgarh. ....

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.... classified as "commercial or industrial construction" service, defined in Section 65(25b) read with Section 65(105)(zzq) of the Act. Under the agreement between the parties, the service recipient M/s. NTPC supplied certain goods such as cement and steel which were incorporated in the execution of the works. The appellant claimed the benefit of abatement of 67% of the tax liability (towards the va....