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2018 (11) TMI 966 - AT - Central ExciseExcisability/movability - manufacture of storage tanks - Held that:- In this case the appellant is a fabricator of various kinds of tanks, reactors etc. and all works has been executed by the appellant at the site of the client and these tanks, reactors have been embedded to earth which becomes immovable property, therefore, all these tanks/reactors are not excisable as they cannot be removed as such. Admittedly, no finished goods has been fabricated by the appellant in their factory, in these circumstances, as the fabrication has done at site which become immovable property, therefore, no duty is payable by the appellant as the same is not excisable - demand set aside. Demand of service tax - erection and commissioning services or not - appellant has executed the work along with material - Held that:- The appellant has executed the work along with material and the same has been admitted by the Revenue. In these circumstances, the activity merits classification made work under the category of “works contract service” - demand under the category of erection and commissioning is not sustainable - The appellant has not recovered any service tax from their client, accordingly no service tax has been retained by the appellant, therefore, is not payable by the appellant to the Department. Appeal allowed - decided in favor of appellant.
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