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TMI Blog2008 (4) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... r P. Karthikeyan, Member (T)]. -1. This is an appeal filed by M/s. Hindustan Construction Company Limited (HCCL). In the impugned order Commissioner of Central Excise (Appeals) affirmed Deputy Commissioner's order rejecting claim for refund of an amount of Service tax of Rs. 2,84,16,309/- paid by HCCL on 8-1-2004. The Deputy Commissioner had found that the appellants had been engaged in Engineering Consultancy and had rendered taxable service in that category to M/s. New Tirupur Area Development Corporation Ltd (NTDCL). The tax paid was payable by HCCL. HCCL had claimed refund of the amount on the ground that they had not rendered such service to any person. In the appeal before us and during the hearing it is submitted that initially HCCL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder is not sustainable. The following case law have been relied on, among others. (i) Daelim Industrial Co. Ltd. v. CCE, Vadodara - 2006 (3) S.T.R. 124 (Tribunal) = 2003 (155) E.L.T. 457 (Tri.-Del.) upheld by the Supreme Court - 2007 (5) S.T.R. J99 (S.C.) = 2004 (170) E.L.T. A181 (S.C.) (ii) Rolls Royce Ind. Power (I) Ltd. v. CCE - 2006 (3) S.T.R. 292 (T) = 2004 (171) E.L.T. 189 (Tri.-Del.) (iii) CMS (I) Operations Maintenance Co. (P) Ltd. v. CCE - 2007 (7) S.T.R. 369 (Tri.-Del.) 2. Ld. SDR relies on the CBEC Circular No. 49/11/2002-S.T., dated 18-12-2002 to support of his plea that even when a person rendered Engineering Consultancy as part of a turn-key contract the said service portion was liable to servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolve the owner. 2.2 Notwithstanding anything contained in the Contracts, HCC shall carry out and complete all works necessary to establish a fully operational and complete Facility free from defects as detailed in the Contracts and HCC acknowledges from the Contracts shall together constitute a single turnkey contract that provides for the design, engineering. Construction, testing, commissioning and completion of the works (as defined in both the contracts)." In the letter dated 20-1-2004 from New Tirupur Area Development Corporation Ltd., to M/s. Hindustan Construction Company Ltd., appellant was informed as follows "Therefore, NTADCL reiterates that both the Engineering Contract and Construction Contract, though executed separate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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