Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad REGIONAL BENCH-COURT NO. 2 Service Tax Appeal No. 10297 of 2017 – SM (Arising out of Order in Appeal VAD-EXCUS-002-APP-243-2016-17 dated 20.07.2016 passed by Commissioner (Appeals-I), Central Excise, Customs and Service Tax- Vadodara)

Cryogas Equipments Pvt Ltd ……..Appellant Survey No.26P, Plot No.9/l, Hi-Tech Engineering SEZ of Synefra Engg.

and Construction Ltd., Village Pipalia, Distt. Vadodara.

VERSUS Commissioner of Central Excise and Service Tax - Vadodara-II ……Respondent

3rd Floor, Central Excise Bldg., Subhanpura, Vadodara 390023 APPEARANCE:

Shri Parth Rachchh, Advocate appeared for the Appellant Shri Sarjeet Kumar, Superintendent (AR) appeared for the Respondent CORAM:

HON'BLE MEMBER (JUDICIAL), DR. AJAYA KRISHNA VISHVESHA Final Order No.10329/2026 DATE OF HEARING/ DECISION: 07.04.2026 DR. AJAYA KRISHNA VISHVESHA

1. This appeal is directed against the impugned Order-in-Appeal dated 20.07.2016 passed by the learned Commissioner (Appeals), Central Excise, Customs and Service Tax, Vadodara through which he upheld the Order-in-

Original passed by the Adjudicating Authority and rejected the appeal.

1.1 The fa