2018 (5) TMI 313

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....ve Per: Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against Order-in-Appeal No. 16/2009(Ahd-III)CE/KCG/Commr.(A)/814 dated 28.1.2009  passed by Commissioner (Appeals) Central Excise & Service Tax, Ahmedabad. 3. Briefly stated facts of the case are that the appellant had provided commercial construction service to M/s Reliance Industries Ltd. and M/s ECC during the period ....

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....ustoms, Kerala Vs. Larsen & Toubro Ltd. - 2015 (39) STR 913 (SC). However, he fairly accepts that the construction service rendered by them was never claimed as 'works contract service' before the authorities below. Hence, he prays for remanding the matter before the adjudicating authority. 5. Learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). 6. We find th....