CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Service Tax Appeal No. 1955 of 2012 (Arising out of Order-in-Original No.VIZ-STX-001-COM-59-12 dated 28.03.2012 passed by Commissioner of Customs, Central Excise & Service Tax, Visakhapatnam)

M/s Dredging Corporation .. APPELLANT Of India Ltd., Dredge House, Port Area, Visakhapatnam, Andhra Pradesh – 530035.

VERSUS Commissioner of Central Tax .. RESPONDENT Visakhapatnam– GST GST Commissionerate, Port Area, Visakhapatnam, Andhra Pradesh – 530 035.

WITH Service Tax Appeal No. 2980 of 2012 (Arising out of Order-in-Original No.VIZ-STX-001-COM-090-12 dated 10.07.2012 passed by Commissioner of Customs, Central Excise & Service Tax, Visakhapatnam)

M/s Dredging Corporation .. APPELLANT Of India Ltd., Dredge House, Port Area, Visakhapatnam, Andhra Pradesh – 530035.

VERSUS Commissioner of Central Tax .. RESPONDENT Visakhapatnam– GST GST Commissionerate, Port Area, Visakhapatnam, Andhra Pradesh – 530 035.

WITH Service Tax Appeal No. 21483 of 2014 (Arising out of Order-in-Original No.VIZ-STX-001-COM-004-14 dated 20.01.2014 passed by Commissioner of Customs, Central Excise & Service Tax, Visakhapatnam)

M/s Dredging Corporation .. APPELLANT Of India Ltd., Dredge House, Port Area, Visakhapatnam, Andhra Pradesh – 530035.

VERSUS Commissioner of Central Tax .. RESPONDENT Visakhapatnam– GST GST Commissionerate, Port Area, Visakhapatnam, Andhra Pradesh – 530 035.

WITH Service Tax Appeal No. 20196 of 2015 (Arising out of Order-in-Original No.VSP-EXCUS-001-COM-017-14-15 dated 07.11.2014 passed by Commissioner of Customs, Central Excise & Service Tax, Visakhapatnam)

M/s Dredging Corporation .. APPELLANT Of India Ltd., Dredge House, Port Area, Visakhapatnam, Andhra Pradesh – 530035.

VERSUS Commissioner of Central Tax .. RESPONDENT Visakhapatnam– GST GST Commissionerate, Port Area, Visakhapatnam, Andhra Pradesh – 530 035.

WITH Service Tax Appeal No. 30166 of 2016 (Arising out of Order-in-Original No.VSP-EXCUS-001-COM-037-15-16 dated 30.12.2015 passed by Commissioner of Customs, Central Excise & Service Tax, Visakhapatnam)

M/s Dredging Corporation .. APPELLANT Of India Ltd., Dredge House, Port Area, Visakhapatnam, Andhra Pradesh – 530035.

VERSUS Commissioner of Central Tax .. RESPONDENT Visakhapatnam– GST GST Commissionerate, Port Area, Visakhapatnam, Andhra Pradesh – 530 035.

WITH Service Tax Appeal No. 30366 of 2017 (Arising out of Order-in-Original No.VSP-EXCUS-001-COM-023-16-17 dated 07.12.2016 passed by Commissioner of Customs, Central Excise & Service Tax, Visakhapatnam)

M/s Dredging Corporation .. APPELLANT Of India Ltd., Dredge House, Port Area, Visakhapatnam, Andhra Pradesh – 530035.

VERSUS Commissioner of Central Tax .. RESPONDENT Visakhapatnam– GST GST Commissionerate, Port Area, Visakhapatnam, Andhra Pradesh – 530 035.

AND Service Tax Appeal No. 31281 of 2018 (Arising out of Order-in-Original No.VSP-EXCUS-001-COM-010-18-19 dated 08.08.2018 passed by Pr. Commissioner of Central Tax, Visakhapatnam)

M/s Dredging Corporation .. APPELLANT Of India Ltd., Dredge House, Port Area, Visakhapatnam, Andhra Pradesh – 530035.

VERSUS Commissioner of Central Tax .. RESPONDENT Visakhapatnam– GST GST Commissionerate, Port Area, Visakhapatnam, Andhra Pradesh – 530 035.

APPEARANCE:

Shri S. Thirumalai, Advocate for the Appellant.

Shri A Rangadham, Authorised Representative for the Respondent.

CORAM: HON’BLE Mr. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON’BLE Mr. ANGAD PRASAD, MEMBER (JUDICIAL)

FINAL ORDER No. A/30225-30231/2025 Date of Hearing:24.06.2025 Date of Decision:24.06.2025 [ORDER PER: A.K. JYOTISHI]

Dredging Corporation of India Ltd., (hereinafter referred to as appellant) are in appeal against the Order-in-Original dated 28.03.2012 in appeal no. ST/1955/2012. They are also in appeal against other Order-in-

Originals periodically issued to them from time to time on the same issue.

2. The issue, in brief, is that Department alleged that the appellant have availed Cenvat Credit of duties paid in th