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2019 (6) TMI 1543 - AT - Central ExciseValuation - cement supplied by the Appellant to Institutional/ Industrial consumers - cement supplied to the customer without affixing any MRP and was supplied under Serial No. 1C of exemption Notification No. 4/2006-C.E., dated 1-3-2006 and subsequent analogous Notification - HELD THAT:- Reliance placed in the case of COMMISSIONER OF C. EX., BANGALORE-II VERSUS MYSORE CEMENTS LTD. [2010 (8) TMI 246 - KARNATAKA HIGH COURT] where it was held that general construction work for building, general construction work for civil engineering installation and assembly work building, completion and finishing work and assessee is treated as a service industry and is entitled to the benefit under the Notification. Appeal allowed - decided in favor of appellant.
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