TaxTMI 
TaxTMI 
TaxTMI 
2017 (6) TMI 809
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....C.A For the Respondent ORDER Per Bench The appeal is against OIA No.24/2005 dt. 12.5.2005. The appellants are one of the well known manufacturers of air conditioning equipments. They undertake complete design, supply, erection and commissioning of Central Air conditioning Plants at their customers sites. In the course of such installation and commissioning of Central Air conditioning Plants, in....
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....en the issue was agitated in appeal, vide the impugned order, Commissioner (Appeals) set aside the demand. Aggrieved by the decision, Revenue is in appeal. 3. With the above background, we heard Shri L. Paneerselvam, Ld. D.R as well as Shri Y.Ramakrishnan, C.A. 4. The Ld. D.R supported the findings of the original authority. He also cited the Tribunal's decision in the case of Blue Star Ltd.....
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.... view that erection of ducts at the site would not be considered as excisable goods. 6. We find that the learned Commissioner (Appeals) in the impugned order has set aside the demand after considering the decision of the CESTAT in the case of Suvidha Engineers (India) Ltd. (supra). For proper appreciation, his findings are reproduced below :- "Further, I find that in a very recent order of the ....
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.... discussions, findings and conclusions hereinabove and also respectfully following the ratio of the case law referred to supra, I have no hesitation in holding that neither at the stage of tubular structures having rectangular cross section commercially known as ducts, nor at the stage of their assembly, joining and installation on the building to form lengthy ducts having continuous passage, do t....