2016 (10) TMI 794

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..... for the respondent ORDER Per M V Ravindran This appeal is directed against Order-in-Original No: 47/ST/SB/2011-12 dated 31/07/2012 passed by the Commissioner (TAR), Mumbai 2. Heard both the sides and perused the records. The issue involved in this case is regarding non-inclusion of value of free supply of the goods to appellant by their customers for rendering output services under the catego .....

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..... e would also submit that the judgment of the Bhayana Builders (P) Ltd (supra) was followed by this bench in the case of Commissioner of Central Excise & Customs v. B M Constructions 2015-TIOL-1074-CESTAT-MUM and M B Chitale Constructions v. Commissioner of Central Excise 2015-TIOL-687-CESTAT-MUM. 4. Learned Authorised Representative reiterates the findings of the lower authorities. 5. On perusal .....

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