Custom, Excise & Service Tax Tribunal
Lucknow vs Sharp Metal Industries on 5 September, 2018
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
REGIONAL BENCH : ALLAHABAD
ST/822/2012-CU[DB]
(Arising out of Order-in-Appeal No.158-ST/LKO/2012 dated 12.03.2012
passed by Commissioner(Appeals), Customs, Central Excise & Service Tax,
Lucknow.)
Commissioner of Central Excise & Service Tax, Lucknow
...APPELLANT(S)
VERSUS
M/s.Sharp Metal Industries
RESPONDENT (S)
APPEARANCE Shri Mohd. Altaf (Asstt.Commr.) (A.R.) for the Appellant (s) Shri K.K.Srivastava (Proxy Counsel) (A.R.) for the Revenue CORAM:
MRS. ARCHANA WADHWA, HON'BLE MEMBER(JUDICIAL) SHRI ANIL G. SHAKKARWAR, HON'BLE MEMBER(TECHNICAL) DATE OF HEARING/DATE OF DECISION 05.09.2018 FINAL ORDER NO.72146/2018 Per Mrs.Archana Wadhwa :
Being aggrieved with the order passed by Commissioner(Appeals) vide which he has set aside the demand falling under 'Works Contract Services' for the period prior to 01.06.2007 and has confirmed the demand for the period subsequent to 01.06.2007, Revenue has filed appeal.
2. Both sides agree that the issue stands covered by the larger Bench decision of the Tribunal in the case of case Larsen & Toubro Ltd. reported in 2015 (39) STR 913 (SC). We also note that the assessee's 2 ST/822/2012-CU[DB] appeal against that part of the impugned order vide which demand was confirmed for the period subsequent to 01.06.2007 stands disposed of by CESTAT's Final Order No.752/2012 dated 26.06.2012.
3. In view of the foregoing we find no merits in the Revenue's appeal. The same is accordingly rejected.
(Dictated and pronounced in the open Court.) SD/ SD/ (ANIL G. SHAKKARWAR) (ARCHANA WADHWA) MEMBER(TECHNICAL) MEMBER (JUDICIAL) sm