CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Service Tax Appeal No. 21836 of 2015 (Arising out of Order-in-Original No.VSP-EXCUS-001-COM-002-15-16 dated 01.05.2015 passed by Commissioner of Central Excise, Customs & Service Tax, Visakhapatnam)

Commissioner of Central Tax .. APPELLANT Visakhapatnam - GST GST Commissionerate, Port Area, Visakhapatnam, Andhra Pradesh – 530 035.

VERSUS M/s Hindustan Shipyard Ltd., .. RESPONDENT Gandhigram (PO), Visakhapatnam, Andhra Pradesh – 530 035.

APPEARANCE:

Shri B. Subhas Chandra Bose, Authorized Representative for the Appellant.

Shri S. Thirumalai, Advocate for the Respondent.

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

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

FINAL ORDER No. A/30076/2026 Date of Hearing: 15.09.2025 Date of Decision: 06.02.2026 [ORDER PER: ANGAD PRASAD]

The Department has filed this appeal against the respondent M/s Hindustan Shipyard Ltd, Visakhapatnam (hereinafter referred to as respondent). The impugned order/Order-in-Original No.VSP-EXCUS-001- COM-002-15-16 dated 01.05.2015 passed by Learned Commissioner in favour of respondent.

2. The fact of the case, the respondent had ente