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2018 (9) TMI 1499 - CESTAT ALLAHABADClassification of services - Execution of the work for Railways - Erection, Commissioning and Installation or Works Contract Services - Held that:- The applicability of the Hon’ble Supreme Court’s decision on ‘Works Contract’ in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT], is required to be examined by referring to the terms and conditions of the various contracts. Such verification can be done only at the level of the Original Adjudicating Authority - appeal allowed by way of remand.
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