Case Law Details
Inar Profiles Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)
CESTAT held that exemption under Notification No.12/2012-CE is available to sub-contractor who supplied the goods to the main contractor who has been awarded contract/ work order under ICB.
Division Bench ruling of this Tribunal-Bangalore in the case of CST Ltd vs CC & CE, Hyderabad, wherein under similar facts and circumstances that the assessee has supplied the goods as a sub-contractor of BHEL for use in mega power project, this Tribunal held that there is absolutely no need that the appellant (sub-contractor) themselves should have been the bidder in ICB. In huge projects, the main contractor does not do everything. There is also a system of sub-contractors inasmuch as the assessee had supplied the goods to BHEL who are the bidders in ICB, the condition of notification is satisfied and there is no justification for denying benefit of exemption notification.
FULL TEXT OF THE CESTAT HYDERABAD ORDER
Appellants are manufacturers of GI cable trays, accessories and their supports falling under Central Excise Tariff sub-heading No. 73089090.
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