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TMI Blog2017 (5) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. Shri Amresh Jain, Authorized Representative (DR) - for the Respondent. ORDER Per. B. Ravichandran The appellant is aggrieved by the order dated 25/07/2013 of Commissioner of Central Excise, Rohtak. The appellant, in a contractual arrangement with M/s Delhi Metro Rail Corporation (DMRC), executed work of design, manufacture, supplying, installation, testing and commissioning of train ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under consulting engineering service and remaining under erection, commissioning and installation service. Their tax liability with reference to work executed for DMRC has been a subject matter of decision by the Tribunal earlier. Vide the final order No. 50485-50490 of 2017 dated 23/01/2017 in CCE, Jaipur - I vs. M.M. Constructions and ors., the Tribunal held that the appellants are not liable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o works contract in respect of, among other things, railways, bridges, etc. DMRC - Metro Rail Project is also excluded under the category of railways. Reference can be made to the decision of the Tribunal in case of ETA Engineering Pvt. Ltd. - 2016 (43) STR 547 (Tribunal- Delhi) and in case of Kumagai Skanska HCC Itochou Group Vs. CST, Delhi vide Final Order No.53833/2015 dated 28.12.2015. As such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter of decision by the Tribunal in the appellant's own case alongwith similarly placed appellants (supra). 5. The reliance placed by the Original Authority on the decision of the Tribunal in Alstom Projects India Ltd. vs. CST, Delhi reported in 2011 (23) S.T.R. 489 (Tri. - Del.) is no more valid as the said decision has been reversed by the Hon'ble Supreme Court in bunch of appeals decided in L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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