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2016 (1) TMI 1311 - SC ORDERCommercial or industrial construction service - abatement of 67% under notification 15/2004 ST/notification No. 1/2006-ST - the decision in the case of Cherry Hill Interiors Ltd. Versus C.S. T-Delhi [2015 (9) TMI 161 - CESTAT NEW DELHI] contested, where it was held that benefit of the said notification (no. 12/2003-ST) can be extended only if the appellant satisfies the conditions subject to which the benefit thereunder can be granted - Held that: - the decision in the above case upheld - appeal dismissed.
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