2018 (10) TMI 91

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..... sstt. Commr.) AR for Revenue Shri Dharmendra Srivastava (CA) for Assessee ORDER Per: Archana Wadhwa Both the appeals one filed by the assessee and the other by the Revenue are being disposed by a common order as they arise out of the same impugned order passed by the Commissioner vide which he has confirmed the demand of Rs. 3,65,19,824/- (Rupees Three crore sixty five lakh nineteen thousan .....

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..... t contested the demand on the ground that they have executed the work for the Railways which is exempted services in terms of the definition itself. For the above propositions learned Advocate relies upon the Hon'ble Supreme Court's decision in the case of Commissioner of Central Excise & Customs, Kerala vs. Larsen & Toubro Ltd. reported in 2015-TOIL-187-SC-ST 4. Learned AR appearing for the Reve .....

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..... ginal 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., (supra). Inasmuch as the matter is being remanded to the Adjudicating Authority would also examine the appellant's plea of services rendered to .....

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