CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT NO. I Service Tax Appeal No. 41263 of 2017 (Arising out of Order-in-Appeal No. CMB-CEX-000-APP-059-17, dated 02.03.2017 passed by the Commissioner of Customs, Central Excise and Service Tax (Appeals -I), 6/7, A.T.D. Street, Race Course Road, Coimbatore)

Aircel Limited ...Appellant No.7/A, Huzur Road CODISSIA G D Naidu Towers Coimbatore, Tamil Nadu 641 018 Versus Commissioner of GST and Central Excise ...Respondent Coimbatore Commissionerate No,6/7, A.T.D.Street Race Course Road, Coimbatore 641 018 APPEARANCE:

For the Appellant : Mr. G. Sheerabdhinath, Advocate For the Respondent : Mr. N. Satyanarayana, Authorised Representative CORAM:

HON’BLE MR. M. AJIT KUMAR, MEMBER (TECHNICAL)

HON’BLE MR. AJAYAN T.V, MEMBER (JUDICIAL)

FINAL ORDER No.40212/2026 DATE OF HEARING: 30.01.2026 DATE OF DECISION: 16.02.2026 Per AJAYAN T.V.

Shri G. Sheerabdhinath, Ld. Counsel appearing for the appellant submitted that in the Appellant’s Company Petition, (CP) (IB) No.298/2018, the common Resolution Professional had preferred an Interlocutory Application No.1864/2019 before the NCLT, Mumbai Bench – II, seeking approval for the Res