CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. I Service Tax Appeal No. 41890 of 2017 (Arising out of Order-in-Appeal No. 118/2017(CXA-I) dated 09.05.2017 passed by Commissioner of Central Excise (Appeals-I), No. 26/1, Mahatma Gadhi Marg, Nungambakkam, Chennai – 600 034)

M/s. Faiveley Transport Rail Technologies (I) Ltd. ...Appellant P.B. No. 39, Harita, Hosur – 635 109.

Versus Commissioner of GST and Central Excise ...Respondent Salem Commissionerate, No. 1, Foulkes Compound, Anaimedu, Salem – 636 001. APPEARANCE:

For the Appellant : Mr. Karthick Sundaram, Advocate For the Respondent : Ms. Anandalakshmi Ganeshram, Authorised Representative CORAM:

HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

HON’BLE MR. AJAYAN T.V., MEMBER (JUDICIAL)

FINAL ORDER No. 40536 / 2026 DATE OF HEARING : 02.03.2026 DATE OF DECISION : 24.04.2026 Per Mr. VASA SESHAGIRI RAO The present appeal is directed against Order-in-

Appeal No. 118/2017(CXA-I) dated 09.05.2017 passed by the Commissioner (Appeals-I), whereby Order-in-Original No. 13/2016-ST dated 20.7.2016 confirming demand of service tax amounting to Rs. 16,36,718 along with interest and equal penalty under the Fina