IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH – COURT NO. 1 Service Tax Appeal No. 76822 of 2025 (Arising out of Order-in-Appeal No.251/ST/BBSR-GST/2025 dated 17.10.2025 passed by Commissioner of Customs, Kolkata)

Brahmani River Pellets : Appellant IPICOL House, 5^th Floor, Janpath Annex Building, Bhojnagar, Bhuvneshwar-751022.

VERSUS Commissioner of GST, Central Excise & Customs, : Respondent Revenue Building, Rajaswa Vihar, Bhubaneswar-751007.

APPEARANCE:

Mr. Jnanesh Mohanty & Ms. Shreya Mundhra, Advocates for the Appellant Shri S.Dutta, Authorized Representative for the Respondent CORAM:

HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL)

HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NO. 75137/ 2026 DATE OF HEARING :21.01.2026 DATE OF DECISION:21.01.2026 Order : [Per Shri Ashok Jindal]

The appellant is in appeal against the impugned order wherein the demand of Service Tax has been confirmed alongwith interest and an equivalent amount of penalty has also been imposed on the appellant under Section 78 of the Finance Act, 1994.

2. The facts of the case are that the Appellant is engaged in the manufacture of iron ore pellets at it