TMI Blog2016 (7) TMI 1663X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Larger Bench decision of the Tribunal in the case of M/S BHAYANA BUILDERS (P) LTD. OTHERS VERSUS CST, DELHI OTHERS. [ 2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] as also by the Hon ble Supreme Court decision in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] . At this stage, learned DR submits that the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Shri Rajeev Gupta, Authorized Representative (DR). ORDER Per. Archana Wadhwa : After hearing both the sides we find that two main issues involved in the present appeals are as to whether the value of the free supplied items by the appellant from service recipients is required to be added in the value of the services and as to whether the works contract were l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h decision in the light of the law declared in the above referred judgments. 3. In view of the above, we set aside the impugned orders and remand both the appeals to the original Adjudicating Authority for denovo adjudication in the light of the above declarations of law. Needless to say that the appellants would be afforded a reasonable opportunity to present their case before a final decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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