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TMI Blog2019 (3) TMI 1818X X X X Extracts X X X X X X X X Extracts X X X X ..... s Government organisations for lift irrigation purposes or for construction of canal etc. Laying of pipelines provided to Municipal Corporations of the State Governments for transportation of the drinking water etc. - HELD THAT:- The said issue also stands decided in the case of DINESH CHANDRA AGARWAL INFRACON PVT LTD VERSUS CCE, AHMEDABAD [ 2010 (8) TMI 54 - CESTAT, AHMEDABAD ] and confirmed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside the impugned order and remand the entire matter to the Adjudicating Authority for fresh decision - Appeal allowed by way of remand. - Ms. Archana Wadhwa, Member (J) and Shri Bijay Kumar, Member (T) Shri Jatin Mahajan, Advocate, for the Appellant. Shri Amresh Jain, DR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - All these three appeals are being disposed of by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Municipal Corporations of the State Governments for transportation of the drinking water etc. The said issue also stands decided in the case of Dinesh Chandra Agarwal Infracon Pvt. Ltd. v. Commissioner [2011 (21) S.T.R. (41) (Tri.)] and confirmed by the Hon ble High Court and has been followed by the Tribunal in number of decisions. It stands held that such an activity is not taxable. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resh decision in the light of the law declared by the Tribunal in various decisions. 3. Inasmuch as a part of the demand is required to upheld and the same needs re-quantification, we deem it fit to set aside the impugned order and remand the entire matter to the Adjudicating Authority for fresh decision in the light of the various judgments of the Tribunal, which also stands upheld by the High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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