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ST/22420/2014

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

BANGALORE

REGIONAL BENCH - COURT NO. 1

Service Tax Appeal No. 22420 of 2014

(Arising out of Order-in-Original No. TVM-EXCUS-000-COM-27-13-14 dated 20.02.2014 passed by the Commissioner of Central Excise, Customs and Service Tax, Thiruvananthapuram.)

Superintending Engineer Harbour Engineering Department Appellant(s)

South Circle, Kamaleswaram, Manacaud P.O Thiruvananthapuram – 695 009.

VERSUS The Commissioner of Central Excise,

Customs and Service Tax, Respondent(s)

ICE Bhavan, Press Club Road, Thiruvananthapuram – 695 001.

APPEARANCE:

Shri G. Jayaprakash, Advocate for the Appellant.

Shri M.A. Jithendra, Assistant Commissioner (AR) for the Respondent.

CORAM:

HON’BLE P. A. AUGUSTIAN, MEMBER (JUDICIAL)

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

FINAL ORDER NO. 20550 /2026

DATE OF HEARING: 27.11.2025 DATE OF DECISION: 24.04.2026

PER: R. BHAGYA DEVI

This appeal is filed by the appellant ‘The Superintending Engineer, Harbour Engineering Department, South Circle, Thiruvananthapuram against Order-in-Original No. TVM-EXCUS-

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ST/22420/2014

000-27-13-14 dated 20.02.2014 passed by the Commissioner of Central Excise a