CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 3 SERVICE TAX APPEAL NO. 50180 of 2019 [Arising out of Order-in-Appeal No.468(SM)ST/JPR/2018 dated 17.10.2018 passed by the Commissioner (Appeals), Central Excise and Central Goods and Service Tax, Jaipur]

M/s. Rajasthan Housing Board, …Appellant Division-X, Through Resident Engineer, Central Lab Building,Sector-8, Haldi Ghati Gate, Pratap Nagar, Sanganer, Jaipur (Rajasthan)-302 033.

Versus Additional Commissioner, Central GST Commissionerate-Jaipur, …Respondent NCR Building, Statue Circle, C-Scheme, Jaipur (Rajasthan)-302 015.

Appearance:

Shri B.L. Narasimhan and Ms. Srishti Yadav, Advocates for the appellant.

Shri V.K. Jain, Authorised Representative for the respondent.

CORAM:

HON'BLE MS. BINU TAMTA, MEMBER (JUDICIAL)

HON’BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL)

Date of Hearing: 17.02.2026 Date of Decision: 09.03.2026 FINAL ORDER NO. 50319/2026 BINU TAMTA:

1. M/s Rajasthan Housing Board, The Appellant has assailed the Order-in-Appeal No.468(SM)ST/JPR/2018 dated 17.10.2018 confirming the demand of CENVAT Credit on the appellant invoking the proviso to Section 73(1) of the Finance Act, 1994, along wit