2023 (10) TMI 354

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....pply of various capital goods, which can be considered as plant /machinery /equipment and labour charges. 2. Shri H D Dave, Learned Counsel appearing on behalf of the appellant at the outset submits that the abatement was denied on the ground that the appellant have not supplied the plant /machinery /equipment and labour charges. Therefore, they are not entitled for the abatement provided under Notification No.01/2006-ST. It is his submission that there is no dispute that the appellant have provided the Thermal Insulation Services along with the material used for such insulation. 2.1 He submits that considering the same set of facts, this Tribunal in the case of Rudra Engineering Vs. CCE reported in 2023 (1) TMI 690-CESTAT allowed the....

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....y the plant, machinery, equipment in order to avail the abatement, the requirement is sufficient if the appellant provides the service along with the material. 4.1 In the present case, there is no dispute that the appellant have provided insulation service along with insulation material to their service recipient. Considering the exactly same set of facts, this Tribunal decided the issue in the case of Rudra Engineering Vs. CCE 2023(1)TMI 690- CESTAT wherein the Tribunal has passed following order: "05. Heard both sides and perused the records. The first issue involved in the present appeal for determination is whether the appellant are eligible to the benefit of Notification No. 1/2006-S.T., dated 1-3-2006. The relevant entry s....

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....of the table which is related to the "condition" in explanation it clearly used the words "and any other material sold by the commissioning and installation agency, during the course of providing erection, commissioning or installation service". Hence, in our opinion, it cannot be considered that the said entry is applicable only on the supply of plant, machinery or equipment or structures. Besides, it is also applicable on any other material soLearned In the present matter there is no dispute on the facts that the Appellant is Commissioning and Installation agency and for providing the taxable services appellant has provided the thermal insulating materials i.e. Hot insulation including supply of LRB and Aluminium Sheet, Cold insulation wi....

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....n of such contract is leviable to tax as sale of goods, and (ii) Such contract is for the purposes of carrying out, - (a) erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work, thermal insulation, sound insulation, fire proofing or water proofing, lift and escalator, fire escape staircases or elevators; or (b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the p....