Cce Chandigarh vs M/S R.K. Construction

[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)

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