CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL AHMEDABAD REGIONAL BENCH, COURT NO. 2 Service Tax APPEAL NO. 10149 OF 2022 [Arising out of OIA No. CCESA-SRT-APPEAL-PV-061-2021-22 dated 12.01.2022 passed by Commissioner of CGST & Central Excise Appeals commissionerate, Surat]

SHREE SAYAN VIBHAG SAHAKARI KHAND UDYOG MANDALI LTD …………Appellant Sayan, Surat, Gujarat-394130 Vs.

COMMISSIONER OF CGST & CENTRAL EXCISE CGST & CENTRAL EXCISE -SURAT ……….Respondent CGST and Excise Commissionerate Surat, Central Excise Building Chowk Bazar, Surat, Gujarat-395001 Appearance:

Ms. Ankita S Shah, Advocate for the Appellant Smt. Sunita Menon, Superintendent (AR) for the Respondent CORAM:

HON'BLE Dr. AJAYA KRISHNA VISHVESHA, MEMBER ( JUDICIAL )

FINAL ORDER NO.__10328/2026__

Date of Hearing :07.04.2026 Date of Decision :04.05.2026 Dr. AJAYA KRISHNA VISHVESHA This appeal has been preferred by the appellant feeling aggrieved from the impugned order dated 12^th January, 2022 passed by the Learned Commissioner (Appeals), CGST and Central Excise, Commissionerate, Surat through which the Learned Commissioner (Appeals) rejected the appeal filed by the appellant against the Order-In-Original dated 10^th June, 2021 p