CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.II (Arising out of Order-in-Appeal No.NOI-EXCUS-001-APPL-NOIDA-261-2024- 25 dated 29/11/2024 passed by Commissioner (Appeals) Central Goods &

Services Tax, Noida)

M/s Subodh Kumar Yadav, …..Appellant (H.No.03, Near Light House, Raoolpur, Nawada, Sector-62, Noida)

VERSUS Commissioner of Central Excise &

CGST, Noida ….Respondent (Commissioner CGST, Noida)

APPEARANCE Request for virtual hearing, for the Appellant Shri Manish Raj, Authorised Representative for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70050/2026 DATE OF HEARING : 16 January, 2026 DATE OF PRONOUNCEMENT : 25 February, 2026 SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.NOI-

EXCUS-001-APPL-NOIDA-261-2024-25 dated 29/11/2024 passed by Commissioner (Appeals) Central Goods & Services Tax, Noida. By the impugned order following has been held:-

“ORDER In view of the aforesaid discussion and findings, I hereby disallow the Appeal No. 297/ST/NOIDA/APPL/NOI/2023-24 dated 31.01.2024 filed by M/s Subodh Kumar Yadav, Η. Να. 03, Near light House Village-Rasoolpur, Nawada, Sector-62, Noida and