2018 (10) TMI 1068

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..... te for Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed by the Revenue against Order-in- Appeal No. 60 dated 26.02.2013 passed by the Commissioner of Central Excise & Service Tax (Appeals), Mumbai. 2. Briefly stated facts of the case are that the respondents were providing "construction services" (commercial and industrial building of civil structure). The respondent was awarded .....

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..... learned Commissioner (Appeals), who in turn, allowed their appeal. Hence, the present appeal by the Revenue. 3. Learned AR for the Revenue reiterating the grounds of appeal submitted that the respondent was awarded the contract for erection and commissioning of warehouse at Dronagiri for storing import and export cargo. It is their ground that the learned Commissioner (Appeals) has erred in obse .....

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..... the records. 6. We find that the short issue involved in the present appeal for determination is whether design, supply and erection of warehouse for exclusive use of CONCOR to store imported and export containerized cargo would fall under the scope of exclusion clause of construction work of Railways. In the impugned order, the learned Commissioner (Appeals) has decided the issue in favour of t .....

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