IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI Service Tax Appeal No. 41233 of 2015 (Arising out of Order in Original No. 02/2015 (ST) dated 30.1.2015 passed by the Commissioner of Central Excise, Chennai – III)

With Service Tax Appeal No. 40660 of 2017 (Arising out of Order in Appeal No. 240/2016 (CXA-I) dated 31.10.2016 passed by the Commissioner of Central Excise (Appeals – I), Chennai)

Service Tax Appeal No. 41395 of 2018 (Arising out of Order in Appeal No. 31/2017-18 (Audit – I) dated 22.2.2018 passed by the Commissioner of Central Tax (Appeals – II), Chennai)

And Service Tax Appeal No. 41823 of 2018 (Arising out of Order in Appeal No. 152/2018 (CTA – II) dated 31.3.2018 passed by the Commissioner of GST & Central Excise (Appeals – II), Chennai)

M/s. Larsen & Toubro Ltd. Appellant (ECC Workshop & TLTRS)

NH-4, Bangalore Highway Nirvalloor Village Kancheepuram – 631 561.

Vs.

Commissioner of GST & Central Excise Respondent Chennai Outer Commissionerate Newry Towers, 12^th Main Road Anna Nagar, Chennai – 600 040.

APPEARANCE:

Shri Raghavan Ramabhadran, Advocate for the Appellant Smt. O.M. Reena, Authorised Representative for the Respondent CORAM Hon’ble Shri M. Ajit Kumar,