CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 3 SERVICE TAX APPEAL NO. 51488 OF 2019 WITH SERVICE TAX MISC. APPLICATION NO. 50592 OF 2025 [Arising out of Order in Original No. 26/COMMR/ST.JBP/2019 dated 20.03.2019 passed by the Principal Commissioner of CGST & Central Excise, Jabalpur]

……..APPELLANT SOUTH EASTERN COALFIELDS LTD Jamuna Kotma, Jamuna Colliery Office of the General Manager, Anuppur, Madhya Pradesh, Vs.

PRINCIPAL COMMISSIONER OF CGST &

…….RESPONDENT CENTRAL EXCISE-JABALPUR Office of the Principal Commissioner of CGST, Customs & Central Excise and Customs GST Bhawan, Mission Chowk, Napier Town, Jabalpur, Madhya Pradesh-482001 With SERVICE TAX APPEAL NO. 51704 OF 2019 WITH SERVICE TAX MISC. APPLICATION NO. 50554 OF 2025 [Arising out of Order in Original No. 25/COMMR/ST/JBP/2019 dated 19.03.2019 passed by the Principal Commissioner of CGST & Central Excise, Jabalpur]

……..APPELLANT SOUTH EASTERN COALFIELDS LTD Johilla Colliery Area, Office of the General Manager, G.M. Complex Nowrozabad, Umaria, MP-484555 Vs.

PRINCIPAL COMMISSIONER OF CGST &

…….RESPONDENT CENTRAL EXCISE-JABALPUR Office of the Principal Commissioner of CGST, Customs & Centr