2017 (8) TMI 787 - SCH - Central Excise

Benefit of exemption under N/N. 6/2002 CE dated 01.03.2002 as amended by Notfn No. 47/2002-CE dated 06.09.2002 - contract of construction of pipeline - whether the department s view that in the assessee s contract there is no element of water treatment plant hence they are not eligible for exemption justified? - Decision of tribunal 2016 (10) TMI 907 - CESTAT HYDERABAD contested. Held that - The judgment of the learned CESTAT in the case of CCE, C & ST, Hyderabad Vs. IVRCL 2008 (12) TMI 198 - CESTAT, BANGALORE relied upon to pass the impugned order was challenged by the Revenue before this Court in Civil Appeal D. No.24379 of 2009 Commissioner of Central Excise, Customs & Service Tax (Appeal-III) Vs. M/s IVRCL Inrastructures and Projects Ltd. & Anr. - The said appeal of the Revenue has been dismissed by this Court and the judgment of the relied upon judgment of the learned Tribunal has been affirmed. There is no live issue for adjudication in this appeal - appeal dismissed - decided against the revenue.