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2015 (6) TMI 746 - AT - Central ExciseBenefit of Notification No.45/2010-ST dated 20/07/2010 - Applicant executed Civil Construction Foundation Work and Erection of Power Transmission and Sub-Station for Tamil Nadu Electricity Board - Held that:- Tribunal in the case of K. Shanmugavelu Vs Commissioner of Central Excise reported in [2014 (7) TMI 936 - CESTAT, Chennai] set aside the demand of tax for the period May,-06 to May,-07 relating to civil structure to facilitate transmission of electricity. In the present appeal, we do not find any clear finding on the construction of sub-station of Tamil Nadu Electricity Board. Hence, it is appropriate, the matter should be examined by the Adjudicating authority in the light of the Exemption Notification. Accordingly, we set aside the impugned orders. Matter is remanded back to the Adjudicating authority - Decided in favour of assessee.
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