2017 (4) TMI 562

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....er (Technical) Shri Amresh Jain, Authorized Representative (DR) - for the Appellant/Respondent Ms. Rinki Arora, Advocate - for the Respondent/Appellant ORDER Per: B. Ravichandran These are two appeals against a common impugned order dated 24/03/2011 of Commissioner of Central Excise, Jaipur. Both the assessee as well as Revenue is in appeal against part of the findings in the impugn....

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....batement of 67% in the taxable value for services rendered under "commercial or industrial construction service". The reason for denial of abatement is that the appellant/assessee did not include the value of pumps and equipments, given free of cost by the oil companies, for execution of the work. In the appeal they have submitted that such free supply items cannot form part of the gross value in ....

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....Supreme Court in CCE & CUS, Kerala vs. Larsen & Toubro Ltd. reported in 2015 (39) S.T.R. 913 (S.C.) on the above subject. 4. The learned AR submitted that the Revenue is in appeal against the findings of the Commissioner, regarding classification of the services, rendered by the appellant/assessee. However, it is submitted that the law laid down by the Hon'ble Supreme Court in Larsen & Toubro L....

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....for such abatement cannot be denied. We rely on the decision of the Tribunal in Bhayana Builders Pvt. Ltd. (supra) and Sonali India (supra), cited above. 6. On the appeal filed by the Revenue we note that the issue is no more in dispute. Admittedly, all the contracts executed by the appellant/assessee are in the nature of indivisible works contract. They were registered with the State VAT Autho....