CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT No.II (E-Hearing)

Service Tax Appeal No.70827 of 2025 (Arising out of Order-in-Appeal No.NOI-EXCUS-000-APP-132-24-25 dated 16/07/2024 passed by Commissioner (Appeals) Central Goods & Services Tax, Noida)

M/s Orane Consulting Pvt. Ltd., ….Appellant (C-56, A/5, 2^nd Floor, Sector-62, Noida-201306)

VERSUS Commissioner of Central Excise &

CGST, Noida ….Respondent (C-232-A/2, GST Bhawan, Sector-48, Noida)

APPEARANCE Shri Abhinav Kalra, Chartered Accountant for the Appellant Smt Chitra Srivastava, Authorised Representative for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70060/2025 DATE OF HEARING : 19 February, 2026 DATE OF PRONOUNCEMENT : 25 February, 2026 SANJIV SRIVASTAVA:

This appeal is directed against NOI-EXCUS-000-APP-132-

24-25 dated 16/07/2024 passed by Commissioner (Appeals) Central Goods & Services Tax, Noida. By the impugned order following has been held:-

“ORDER In the light of above discussions and findings, the Appeal No. 379/ST/Noida/Appl/NOI/2023-24 dated 15.03.2024 filed by M/s Orane Consulting Pvt. Ltd. C-56, A/5, 2nd Floor, Sector-62, Noida (U.P.) 201306