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TMI Blog2018 (9) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... es - Held that:- The applicability of the Hon’ble Supreme Court’s decision on ‘Works Contract’ in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT], is required to be examined by referring to the terms and conditions of the various contracts. Such verification can be done only at the level of the Original Adjudicating A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Erection, Commissioning and Installation. The appellant had taken a categorical stand before the Adjudicating Authority that services provided by them would fall under the category of 'Works Contract', which were made taxable only w.e.f. 01.06.2007. For the period subsequent to 01.06.2007, the appellant contested the demand on the ground that they have executed the work for the Railways which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired to be examined by referring to the terms and conditions of the various contracts. Such verification can be done only at the level of the Original Adjudicating Authority. Accordingly, we deem it fit to set aside the impugned order and remand the matter to Commissioner for fresh adjudication in the light of the declaration of law by the Hon'ble Supreme Court in the case of Larsen & Toubro Ltd., ..... X X X X Extracts X X X X X X X X Extracts X X X X
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