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TMI Blog2014 (2) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... ars to be covered under the ‘Commercial and Industrial Construction Services’. Appellant has thus not made out a case for complete waiver of the pre-deposit of amounts involved and are required to put to some conditions - Following decision of Spandrel Versus Commissioner of Central Excise, Hyderabad [2010 (5) TMI 299 - CESTAT, BANGALORE] - Conditional stay granted. - Appeal No.: ST/10525 of 2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate on behalf of the appellant contended that the activities undertaken by them is only supply of furniture items which are fixed to the walls and the activities undertaken by them by no stretch of imagination can be considered as completion or finishing of Commercial and Industrial Construction. 3. Learned A.R. on the other hand argued that as per the judgment in the case of Spandrel CCE Hydera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall preparing, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fitting and other similar services, in relation to building or civil structure; or (d) repair alteration, renovation or restoration of, or similar services in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly, the appellant is directed to deposit an amount of Rs. 10,000/- (Rupees ten thousand only), within a period of eight weeks from today and report compliance to Deputy Registrar on 12.06.2013. The Deputy Registrar, after ascertaining the compliance will place the file before the Bench on 19.6.2013 for passing an appropriate order. Subject to payment of the above amount, there shall be stay o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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