CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.II (Arising out of Order-in-Appeal No.MRT/EXCUS/000/APPL-MRT/215/2023-24 dated 28/02/2024 passed by Commissioner (Appeals) Central Goods &

Services Tax, Meerut)

M/s Accurate Advertising Agency, …..Appellant (14A/7, Vasundhara, Ghaziabad-201012)

VERSUS Commissioner of Central Excise &

CGST, Allahabad ….Respondent (MG Marg, Civil Lines, Allahabad)

APPEARANCE Shri Pranjal Shukla, Advocate for the Appellant Shri Abhishek Mukharjee, &

Shri Prashant Kumar, Authorised Representatives for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70095/2026 DATE OF HEARING : 08 April, 2026 DATE OF DECISION : 08 April, 2026 SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.MRT/EXCUS/000/APPL-MRT/215/2023-24 dated 28/02/2024 passed by Commissioner (Appeals) Central Goods & Services Tax, Meerut. By the impugned order following has been held:-

“ORDER In view of the above discussion & findings, without going into merits of the case, I hereby dismiss the present appeal No. 76-ST/AAPL-MRT/GZB/2023-24 dated 06.07.2023 filed by M/s Accurate Advertising Agency, 14A/7, Vasundhar