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TMI Blog2019 (10) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... exempted by Finance Act, 2012 and therefore question of demanding tax thereon does not arise - Further, the Hon ble Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] has held that a Works Contract cannot be taxed under any other category of service like Erection, Commissioning or Installation Services. On the day of passing of the impugned Order the provision of Sec. 97 and sec. 98 were not in the statute book and the judgment of the Supreme Court in Larsen Toubro Ltd. was passed subsequently, hence, the Learned Commissioner did not have the benefit of examining the aforesaid contracts in the light of Sec. 97 and Sec. 98 and judgment of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 68 of the Finance Act, 1994. Further CENVAT Credit of ₹ 9,78,838/- is demanded for the year 2008-09 for contravention of Rule (2)(1) of the CENVAT Credit Rules, 2004. 3. The Learned Advocate appearing on behalf of the Appellant submits that the Work Contracts executed by them cannot be taxed under any service contract simplicitor in view of the judgment of the Hon ble Supreme Court in the case of CCE vs. Larsen Toubro Ltd. reported in 2015 (390) S.T.R. 913 (SC). The Learned Advocate also relied upon the decision of the Tribunal in Hindustan Engineering Vs. CCE reported in 2017-TIOL-2166-CESTAT-DEL and judgment of the Supreme Court in the case of State of Gujarat Vs. Bharat Pest Control reported in 2018 (13) G.S.T.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ads which are not taxable under the Act. Our attention is further drawn to Work Order No. 530 dated 06-03-2008/17- 03-2008 awarded by Executive Engineer, North 24 Pargana, Zilla Parishad, Barasat for execution of Works Contract for repair of Jatragachi Sulongony via Ghuni Road and similar work Orders by the said authority i.e. Job No. 08/21 and 08/22 for improvement of road in North -24 Pargana from Langolpata Station to 211 Bus Route Road and 91 Bus Route Road to 211 Bus Route Road and also Work Order No. 704 dated 05-04-2005 awarded by Government of West Bengal for strengthening of Bagnan Amta Road from 0 km to 13.40 km. 4. The Learned Advocate fairly submits that the subsequent retrospective amendment brought in by Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provision of Sec. 97 and sec. 98 were not in the statute book and the judgment of the Supreme Court in Larsen Toubro Ltd. was passed subsequently, hence, the Learned Commissioner did not have the benefit of examining the aforesaid contracts in the light of Sec. 97 and Sec. 98 and judgment of the Hon ble Supreme Court in the case of Larsen Toubro Ltd.. Considering the facts and circumstances of the case, we consider it appropriate to remand the matter back to the adjudicating authority for passing orders afresh in the light of Sec. 97 and Sec. 98 and the judgment of the Hon ble Supreme Court in the case of Larsen Toubro Ltd.and Bharat Pest Control and the judgment of the Tribunal in the case of Hindustan Engineering relied upon by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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