2017 (5) TMI 341

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..... der any of the category - appeal rejected - decided against Revenue. - ST/86605/2013 Cross-Objection No: ST/CO-91100/2013 - A/86759-86760/17/STB - Dated:- 29-3-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri B. Kumar Iyer, Superintendent (AR) for the appellant Shri Ganesh K S Iyer, Advocate for the respondent ORDER Per M V Ravindran This appeal is filed by Revenue against Order-in-Appeal No: PVR/284/NGP/2012 dated 31/12/2012 passed by the Commissioner of Central Excise Customs (Appeals), Nagpur. 2. Heard both the sides and perused the records. 3. The issue that falls for consideration in this case is whether the activity undertaken by the respondent in the factor .....

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..... nce service'. 4. We do not find any merits in the arguments put forth by Revenue. The definition of 'Site Formation and Clearance, excavation and earthmoving and demolition Service' is read: (97a) Site formation and clearance, excavation and earthmoving and demolition includes,- (i) Drilling, boring and core extraction services for construction, geophysical, geological or similar purposes; or (ii) Soil stabilization; or (iii) Horizontal drilling for the passage of cables or drain pipes; or (iv) Land reclamation work; or (v) Contaminated top soil stripping work; or (vi) Demolition and wrecking of building, structure or road, but does not include such services provided in relation .....

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..... nsidered the clarificatory letters dated 10/11/2010 and 03/02/2011 of M/s Sunflag Ltd, submitted by the Appellant in their reply to the SCN. In these letters it has been stated that the work order was for transportation and dumping of waste material within the plant premise and the work order does not include dozing levelling activities. I find that these letters are a continuum to the work orders mentioned ibid and hence a part of the work orders itself. I find the non-cognizance of these letters issued by M/s Sunflag to be an incomplete interpretation of the work orders by the Lower Authority, given the fact that a clarification issued subsequently to a work order is also a part of the work order itself and therefore cannot be summarily .....

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