1 | P age Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad REGIONAL BENCH- COURT NO. 02 Service Tax Appeal No. 10384 of 2020 [Arising Out Of OIA-VAD-EXCUS-001-AAP-548-2019-20 Dated- 19/03/2020 passed by the Commissioner of GST & Central Excise (Appeals)- Vadodara)

STANDARD BELEX INDIA PVT LTD …..Appellant plot no. 463, gidc, estate, por-ramangamdi vadodara, gujarat VERSUS Commissioner of, CGST & Central Excise Vadodara-I …..Respondent GST Bhavan, 1st Floor... Annexe, Race Course Circle, Vadodara, Gujarat-390007 APPEARANCE:

Shri. J C Patel, Advocate for the Appellant Shri. Nilprakash Makwana, Superintendent (AR) for the Respondent CORAM: HON'BLE MR. SOMESH ARORA, MEMBER ( JUDICIAL )

HON'BLE MR. SATENDRA VIKRAM SINGH, MEMBER ( TECHNICAL )

Final Order No. 10023/2026 DATE OF HEARING:09.01.2026 DATE OF DECISION:09.01.2026 SOMESH ARORA In the instant case, the initial objection was raised by the Learned AR on the basis of Section 86 (7) which allows Finance Act, 1994 to borrow provisions in case no provision specifically exists in the statute i.e. Finance Act, 1994. By virtue of Section 35 (B) discretion has been vested with this Bench to entertain or not to ent