CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT No.II (Arising out of Order-in-Appeal No.118/ST/Appl/Alld/2025 dated 17/07/2025 passed by Commissioner (Appeals) Central Excise & Service Tax, Allahabad)

M/s Titco Electricals, ….Appellant (3, Thornhill Road, Civil Lines, Allahabad-211001)

VERSUS Commissioner of Central Excise &

CGST, Allahabad ….Respondent (38, MG Marg, Civil Lines, Allahabad)

APPEARANCE Shri Manish Kumar Deorah, Chartered Accountant for the Appellant Shri A.K. Choudhary,Authorised Representative for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70085/2026 DATE OF HEARING : 03 March, 2026 DATE OF DECISION : 24 March, 2026 SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.118/ST/Appl/Alld/2025 dated 17/07/2025 passed by Commissioner (Appeals) Central Excise & Service Tax, Allahabad. By the impugned order following has been held:- “6.0 Thus in view of the foregoing, I allow the appeal filed by the appellant department and set aside the Order-in- Original No.47/ST/Div-II/Alld/2023-24 dated 30.03.2024 to the extent of dropping of the demand of Service Tax on the amount of Rs. 68,71,0