2017 (5) TMI 1088

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....pellant. Shri Amresh Jain, Authorized Representative (DR) - for the Respondent. ORDER Per. B. Ravichandran The appellant is aggrieved by the order dated 25/07/2013 of Commissioner of Central Excise, Rohtak. The appellant, in a contractual arrangement with M/s Delhi Metro Rail Corporation (DMRC), executed work of design, manufacture, supplying, installation, testing and commissioning of train c....

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....under consulting engineering service and remaining under erection, commissioning and installation service. Their tax liability with reference to work executed for DMRC has been a subject matter of decision by the Tribunal earlier. Vide the final order No. 50485-50490 of 2017 dated 23/01/2017 in CCE, Jaipur - I vs. M.M. Constructions and ors., the Tribunal held that the appellants are not liable to....

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.... works contract in respect of, among other things, railways, bridges, etc. DMRC - Metro Rail Project is also excluded under the category of railways. Reference can be made to the decision of the Tribunal in case of ETA Engineering Pvt. Ltd. - 2016 (43) STR 547 (Tribunal- Delhi) and in case of Kumagai Skanska HCC Itochou Group Vs. CST, Delhi vide Final Order No.53833/2015 dated 28.12.2015. As such,....