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TMI Blog2023 (10) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... nt have provided insulation service along with insulation material to their service recipient. Considering the exactly same set of facts, this Tribunal decided the issue in the case of RUDRA ENGINEERING VERSUS C.C.E. S.T. -VADODARA-I [ 2023 (1) TMI 690 - CESTAT AHMEDABAD ] wherein the Tribunal has held it cannot be considered that the said entry is applicable only on the supply of plant, machinery or equipment or structures. Besides, it is also applicable on any other material soLearned In the present matter there is no dispute on the facts that the Appellant is Commissioning and Installation agency and for providing the taxable services appellant has provided the thermal insulating materials i.e. Hot insulation including supply of L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant have provided the Thermal Insulation Services along with the material used for such insulation. 2.1 He submits that considering the same set of facts, this Tribunal in the case of Rudra Engineering Vs. CCE reported in 2023 (1) TMI 690-CESTAT allowed the abatement Notification No. 01/2006-ST. 3. Sri P Ganesan, Learned Superintendent(AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by the both sides and perused the records. We find that the Revenue has denied the abatement as provided under Notification No. 1/2006-ST dated 01.03.2006 under Sr. No. 5 of the table appended to the notification on the ground that as per explanation given in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidering the exactly same set of facts, this Tribunal decided the issue in the case of Rudra Engineering Vs. CCE 2023(1)TMI 690- CESTAT wherein the Tribunal has passed following order: 05. Heard both sides and perused the records. The first issue involved in the present appeal for determination is whether the appellant are eligible to the benefit of Notification No. 1/2006-S.T., dated 1-3-2006. The relevant entry specified in said notification reads as follows : S. No. Sub-clause of clause (105) of Section 65 Description of taxable service Conditions Percentage (1) (2) (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learly used the words and any other material sold by the commissioning and installation agency, during the course of providing erection, commissioning or installation service . Hence, in our opinion, it cannot be considered that the said entry is applicable only on the supply of plant, machinery or equipment or structures. Besides, it is also applicable on any other material soLearned In the present matter there is no dispute on the facts that the Appellant is Commissioning and Installation agency and for providing the taxable services appellant has provided the thermal insulating materials i.e. Hot insulation including supply of LRB and Aluminium Sheet, Cold insulation with Thermocol and Aluminium Sheet, Insulation of Pipeline with black ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontract is for the purposes of carrying out, - (a) erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work, thermal insulation, sound insulation, fire proofing or water proofing, lift and escalator, fire escape staircases or elevators; or (b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; or (c) construction of a new residential comple ..... X X X X Extracts X X X X X X X X Extracts X X X X
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