CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Central Excise Appeal No. 20641 of 2021 (Arising out of Order-in-Appeal No.TVM-EXCUS-000-APP-533-2020 dated 22.12.2020 passed by the Commissioner of Central Tax, Central Excise & Customs (Appeals), Cochin.)

M/s. Marymatha Infrastructure Private Limited (Formerly Mary Matha Construction Company) Appellant(s)

Marymatha Square, Arakuzha Road, Muvattupuzha, P.O., Ernakulam – 686 661.

Kerala VERSUS The Commissioner of Central Tax, Central Excise and Customs (Appeals)

Respondent(s)

Central Revenue Building, I.S. Press Road, Kochi – 682 018. APPEARANCE:

Shri M. S. Nagaraja, Advocate for the Appellant.

Shri Vikalp Jain, Superintendent (AR) for the Respondent.

CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL)

HON'BLE MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL)

FINAL ORDER NO. 20548 / 2026 DATE OF HEARING: 12.01.2026 DATE OF DECISION: 24.04.2026 PER: D.M. MISRA This appeal is filed against Order-in-Appeal No.TVM-

EXCUS-000-APP-533-2020 dated 22.12.2020 passed by the Commissioner of Central Tax, Central Excise & Customs (Appeals), Cochin.

2. Briefly stated the facts of the case are that the appellants were manufacturing a