CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Excise Appeal No. 60355 of 2017 [Arising out of Order-in-Original No. 97-98/YG/CE/2016 dated 30.12.2016 passed by the Commissioner of Central Excise, Gurgaon-I]

Carrier Air Conditioning & Refrigeration ……Appellant Ltd Narsinghpur, Khekri Daula Post, Delhi-Jaipur Highway, Gurugram, Haryana VERSUS Commissioner of Central Excise, Goods & ……Respondent Service Tax, Gurugram-I Plot No. 36-37, Sector 32, Gurugram, Haryana 122001 APPEARANCE:

Mr. Amar Pratap Singh and Mr. Niren Sharma, Advocates for the Appellant Mr. Shantanu Kumar Meena, Authorized Representative for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60101/2026 DATE OF HEARING: 25.09.2025 DATE OF DECISION: 22.01.2026 S. S. GARG :

The present appeal is directed against impugned OIO dated

30.12.2016 passed by the Commissioner of Central Excise, Gurgaon, whereby the learned Commissioner has confirmed the demand of Rs.14,13,269/- along with interest and also imposed the penalty of Rs.10,18,457/- by denying the Cenvat Credit availed on the insurance for transportatio