Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad REGIONAL BENCH-COURT NO. 1 Service Tax Appeal No. 11947 of 2019- SMC (Arising out of OIA-CCESA-SRT-APPEALS-PS-001-003-2019-20 dated 22/04/2019 passed by the Commissioner (Appeals), CGST and Central Excise & Service Tax-SURAT)

R R Kabel Ltd ……..Appellant SURVEY NO. 142/2, MADHUBAN DAM ROAD, RAKHOLI, SILVASSA, GUJARAT VERSUS COMMISSIONER OF C.E. & S.T.-DAMAN ……Respondent

3RD FLOOR...ADARSH DHAM BUILDING, VAPI-DAMAN ROAD, VAPI OPP.VAPI TOWN POLICE STATION, VAPI, GUJARAT- 396191 With Service Tax Appeal No. 11948 of 2019- SMC (Arising out of OIA-CCESA-SRT-APPEALS-PS-001-003-2019-20 dated 22/04/2019 passed by the Commissioner (Appeals), CGST and Central Excise & Service Tax-SURAT)

R R Kabel Ltd ……..Appellant SURVEY NO. 142/2, MADHUBAN DAM ROAD, RAKHOLI, SILVASSA, GUJARAT VERSUS COMMISSIONER OF C.E. & S.T.-DAMAN ……Respondent

3RD FLOOR...ADARSH DHAM BUILDING, VAPI-DAMAN ROAD, VAPI OPP.VAPI TOWN POLICE STATION, VAPI, GUJARAT- 396191 And Service Tax Appeal No. 11949 of 2019- SMC (Arising out of OIA-CCESA-SRT-APPEALS-PS-001-003-2019-20 dated 22/04/2019 passed by the Commissioner (Appeals), CGST and Central Excise & Ser