TMI Blog2017 (6) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... his Tribunal in the case of Mankeshwar Enterprises Vs. CCE, Pune [2014 (1) TMI 91 - CESTAT MUMBAI], the applicant is entitled for waiver of pre-deposit at this stage - Held that: - the activity undertaken by the applicant falls under the category of works contract, therefore, demand under the category of Commercial and Industrial Construction Services is not sustainable - the applicant has made ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply of material along with services is falls under the category of works contract in the light of decision of the Apex Court in the case of CCE Cus., Kerala Vs. Larsen Toubro Ltd. - 2015 (39) STR 913 (SC), therefore, the demand against the applicant under the category of Commercial and Industrial Construction Services is not sustainable. In alternate, it is prayed on the behalf of the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services or works contract has been examined by this Tribunal in the case of Excel Engineering Vs. CCE, Meerut-II (supra) in the light of the decision of Apex Court in the case of CCE Cus., Kerala Vs. Larsen Toubro Ltd. (supra) wherein this Tribunal has observed as under:- 7. Having considered the rival contentions, we find that the learned Commissioner have erred in holding that s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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