CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH - COURT No. I Service Tax Appeal No. 41855 of 2017 (Arising out of Order in Appeal No. 273/2017 (CXA-II) dated 22-05-2017 passed by Commissioner of C. Ex. (Appeals-II), Chennai)

Sri Lakshmi Saraswati Textiles (Arni) Ltd. …. Appellant Raghunathapuram, Arni 632 316, Thiruvannamalai Dt.

VERSUS Commissioner of GST & Central Excise ...Respondent Chennai Outer Commissionerate Newry Towers, No.2054, I Block II Avenue, 12^th Main Road Anna Nagar, Chennai 600 040 APPEARANCE:

Ms. N. Isewarya, Advocate for the Appellant Ms. G. Krupa, Authorized Representative for the Respondent CORAM :

HON’BLE MR. M. AJIT KUMAR, MEMBER (TECHNICAL)

HON’BLE MR. AJAYAN T.V, MEMBER (JUDICIAL)

FINAL ORDER No.40415/2026 DATE OF HEARING: 01.12.2025 DATE OF DECISION: 24.03.2026 Per Ajayan T.V.

Sri Lakshmi Saraswati Textiles, the appellant herein, is challenging the Order in Appeal No. 273/2017 (CXA-II) dated 22-05- 2017 issued by the Commissioner of Central Excise (Appeals-II)

(impugned order).

2. Brief facts are that the appellants are manufacturers of cotton yarn and are transporting the same for sale to various parts of India and also for exports. The a