CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL CHENNAI -

REGIONAL BENCH COURT No. III Excise Appeal No. 40437 of 2018 - - -

(Arising out of Order in Appeal No.270/2017 (CTA II) dated 30.09.2017 -

passed by Commissioner of Service Tax [Appeals I], Newry Towers, 2054/I, II Avenue, 12^th Main Road, Anna Nagar, Chennai 600 040)

M/s.GE T & D India Ltd. …. Appellant (formerly known as Alstom T&D India Ltd.), FSSC Building, 19/1, GST Road, Pallavaram, Chennai 600 043.

VERSUS The Commissioner of GST &

Central Excise … Respondent Chennai Outer Commissionerate, No.2054, I Block, II Avenue, 12^th Main Road, Anna Nagar, Chennai 600 040. APPEARANCE :

Shri Joseph Prabakar, Advocate for the Appellant Shri M. Selvakumar, Authorized Representative for the Respondent CORAM :

HON’BLE SHRI P. DINESHA, MEMBER (JUDICIAL)

HON’BLE SHRI VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

FINAL ORDER No.40425/2026 DATE OF HEARING : 28.01.2026 DATE OF DECISION :25.03.2026 Per: Shri P. Dinesha - -

This Appeal is filed against the Order in Appeal -

No.270/2017 (CTA II) dated 30.09.2017 passed by the -

Commissioner (Appeals I), Chennai and the only issue that -

arises for our consideration is, ‘whether the non production of certificate f