2015 (3) TMI 474

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..... t Ltd. Vs. Commissioner of Central Excise, Bangalore - II - [2009 (5) TMI 445 - CESTAT, BANGALORE] and Chettinad Cement Corporation Ltd. Vs. Commissioner of Central Excise, Trichy - [2008 (12) TMI 684 - CESTAT CHENNAI] it was held that construction industry is a service industry and, therefore, supply of cement to construction industry is exempted from declaration of Retail Sale Price (RSP) on the .....

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..... -4-2014 - P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Shri Rajesh Oswal, Adv. For the Respondent : Shri Shobha Ram, Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and stay application are directed against the Order-in-Original No. 175 /MAK(175)COMMR/RGD/13-14 dated 29.1.2014 passed by the Commissioner of Central Excise Service Tax, .....

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..... ent to construction industry is exempted from declaration of Retail Sale Price (RSP) on the packages, and therefore, the assessment of such cement would not be covered by Section 4A of the Central Excise Act, 1944. Subsequently, the Hon'ble High Court of Karnataka in Commissioner of Central Excise, Bangalore-II Vs. Mysore Cements Ltd. - 2010-TIOL-702-HC-KAR-CX dismissed the appeal filed by the .....

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