CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Service Tax Appeal No. 30525 of 2018 (Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-172-17-18 dated 28.03.2018 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)

M/s Bharathi Cement Corporation .. APPELLANT Pvt Ltd., Nallalingayapalli, Kamalapuram, YSR District, Andhra Pradesh – 516 309.

VERSUS Commissioner of Central Tax .. RESPONDENT Guntur - GST C.R. Buildings, Kannavarithota, Guntur, Andhra Pradesh – 522 004.

APPEARANCE:

Shri Ch. Sumanth, Advocate for the Appellant.

Shri M. Anukathir Surya, Authorized Representative for the Respondent.

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

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

FINAL ORDER No. A/30138/2026 Date of Hearing: 10.11.2025 Date of Decision: 09.03.2026 [ORDER PER: ANGAD PRASAD]

M/s Bharathi Cements Corporation Pvt Ltd., (hereinafter referred to as the appellant) has filed the present appeal against Order-in-Appeal No. GUN- EXCUS-000-APP-172-17-18 dated 28.03.2018 passed by the Commissioner (Appeals), whereby, Order-in-Original No.VIZ-EXCUS-003-ADC-53-16-17 dated 28.12.2016 has been upheld.

2. The fact, in brief,