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2015 (10) TMI 2484 - DELHI HIGH COURT

2015 (10) TMI 2484 - DELHI HIGH COURT - 2016 (41) S.T.R. 599 (Del.) - Waiver of pre-deposit - Works contract - Appellant contended that the submissions made by him are not merited consideration by CESTAT - Held that:- since the submissions have not merited consideration by the CESTAT, the impugned order should be set aside and the issue concerning the pre-deposit should be considered afresh by the CESTAT. - Matter remanded back - SERTA 1/2015 & CM APPL 23104/2015 - Dated:- 12-10-2015 - DR. S.MUR .....

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it a sum of ₹ 7.75 crores by tomorrow. 2. During the course of hearing, Mr. C. Hari Shankar, learned Senior counsel appearing for the Appellant pointed out that one of the specific grounds urged before the Commissioner and which he failed to consider in the order in original dated 21st August 2013 was that the service actually being performed by the Assessee was in the nature of a works contract, for which it was also granted a registration. He drew the attention of the Court to paragraph .....

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3. Mr. Harishankar also pointed out that subsequent to the impugned order of the CESTAT a decision dated 20th August 2015 was rendered by the Supreme Court in Civil Appeal No. 6770 of 2004 (Commissioner of Central Excise & Customs, Kerala v. M/s Larsen & Toubro Ltd.), which recognises that in the case of a composite works contract, a distinction is required to be drawn between the value of the goods supplied under the works contract and the value of the services rendered for the purpose .....

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