CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.I (Arising out of Order-in-Appeal No. 44-ST-ALLD-2022, dated-04/03/2022 passed by Commissioner (Appeals), CGST & Central Excise, Allahabad)

National Small Industries Corporation Ltd., …..Appellant (Industrial Estate, Po-Udyog Nagar Naini, Prayagraj, Uttar Pradesh 211009)

VERSUS Commissioner, CGST & Central Excise, Allahabad ….Respondent (38, M.G Marg, Civil Lines, GST Bhawan, Prayagraj, Uttar Pradesh 211001)

APPEARANCE Shri Nitin Chopra, Advocate for the Appellant Mrs. Chitra Srivastava, Authorised Representative for the Respondent CORAM: HON’BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL)

FINAL ORDER NO.70143/2026 DATE OF HEARING : 06.02.2026 DATE OF DECISION : 13.05.2026 P. K. CHOUDHARY:

The present appeal has been filed by the Appellant assailing the Order-In-Appeal dated 03.03.2022 passed by the learned Commissioner (Appeals), Allahabad whereby the appeal filed by the Assessee has been rejected and the Order-In-Original has been upheld.

2. The facts of the case in brief are that the Appellant M/s National Small Industries Corporation Ltd. Industrial Area, Naini, Allahabad, is registered with the Service Ta