Custom, Excise & Service Tax Tribunal
Cce Chandigarh vs M/S R.K. Construction on 20 January, 2015
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066 CIRCUIT BENCH AT CHANDIGARH Appeal No.ST/464/2009-CU(DB) [Arising out of OIA No.173-174/CE/CHD/2009, dt.25.0-3.2009, passed by Commissioner of Central Excise & Customs (Appeals) Chandigarh. CCE Chandigarh Appellant Vs M/s R.K. Construction Respondent
Represented by:
For Assessee: None For Revenue : Shri D.V. Nagvenkar, A.R. For approval and signature:
Mr. P.K. Das, Honble Member (Judicial) Mr. P.S. Pruthi, Honble Member (Technical)
1. Whether Press Reporters may be allowed to see the No Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether their Lordships wish to see the fair copy of Seen the order?
4. Whether order is to be circulated to the Departmental Yes authorities?
CORAM:
MR. P.K. DAS, HONBLE MEMBER (JUDICIAL) MR. P.S. PRUTHI, HONBLE MEMBER (TECHNICAL) Date of Hearing/Decision:20.01.2015 Final Order No.50673/2015 Per: P.S. Pruthi
1. Revenue is in appeal against the impugned Order-in-Appeal passed by Commissioner (Appeals) holding that the value of Cement/Steel supplied free of charge to the appellant by their client is includable in the value on which service tax is payable, for consideration of abatement of 67% in terms of Notification No.15/2004, dt.10.09.2004. We find that the issue is no longer res-integra and is settled by the decision of the Larger Bench in the case of Bhayana Builders (P) Ltd Vs CST Delhi - 2010 (32) STR 49 (Tri-LB).
2. Accordingly, the appeal is rejected.
(Dictated & Pronounced in Court) (P.K. Das) (P.S. Pruthi) Member (Judicial) Member (Technical) cbb 2