IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, KOLKATA EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH - COURT NO.2 (Arising out of Order-in-Appeal No.27/CEX/RKL-GST/2022 dated 09.06.2022 passed by Commissioner(Appeals), CGST, Central Excise & Customs, Bhubaneswar.)

M/s. Agrasen Sponge Pvt.Ltd.

(At-Mandiakudar, P.O. Chungimati, Dist.Sundargarh, Odisha, Pin-770034.)

…Appellant VERSUS Commr., CGST & CX, Rourkela Commissionerate …..Respondent (KK-42, Civil Township, Rourkela, Dist.Sundargarh, Odisha-769004.)

APPEARANCE Ms. Ritika Kurmy, Advocate for the Appellant (s)

Shri D.Sue, Authorized Representative for the Revenue CORAM: HON’BLE SHRI R. MURALIDHAR, MEMBER(JUDICIAL)

FINAL ORDER NO. 75229/2026 DATE OF HEARING : 29.01.2026 DATE OF DECISION : 13.02.2026 R. MURALIDHAR :

The Appellant has taken Cenvat Credit of Rs.23,36,700/- during the period April 2016 to March 2017. The credits were taken based on the supplementary invoices issued by M/s. Mahanadi Coalfields Ltd. (MCL). On the ground that the MCL has issued the supplementary invoices after detection of suppression towards non-inclusion of Cess in the valuation, a Show Cause Notice was issued. It was alleged that this contravened