CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH - COURT NO. 2 [Arising out of Order-in- Appeal No AHM-EXCUS-002-APP-28-2022-23 dated 26.08.2022 passed by Commissioner of Central Excise, Customs and Service Tax-AHMEDABAD-I]

Patel Labour Contractors Pvt Limited …. Appellant

5/99 Sundar Nagar Flat Nr Naranpura Char Rasta Naranpura, Ahmedabad, Gujarat -380013 VERSUS Commissioner of Central Excise, Ahmedabad-1 .... Respondent Central Excise Bhavan, Nr. Panjrapole & Polytechnic, Ambavadi, Ahmedabad, Gujarat -380015 APPEARANCE :

Shri Bishan R. Shah, Chartered Accountant for the Appellant Shri M P Solanki Assistant Commissioner (AR) for the Revenue.

CORAM:

HON’BLE DR. AJAYA KRISHNA VISHVESHA, MEMBER (JUDICIAL)

DATE OF HEARING : 28.10.2025 DATE OF DECISION: 12.01.2026 FINAL ORDER NO. 10008/2026 DR. AJAYA KRISHNA VISHVESHA :

This appeal is directed against the Order-in-Appeal dated 26.08.2022 passed by learned Commissioner (Appeals) through which he upheld the Order-in-Original passed by Deputy Commissioner, GST, Division -VII, Ahmedabad North and rejected the appeal.

2. The facts of the case, in brief, are that M/s. Patel Labour Contractors Pvt. Limited