CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – IV Service Tax Appeal No. 52619 of 2019 [Arising out of Order-in-Appeal no. 65-ST-DLH-2019 dated 25.07.2019 passed by the Commissioner (Appeals), Central Tax-GST, New Delhi]

M/s. KAZAKSTANCASPISHELF INDIA PVT LTD … Appellant C/O Iot Infrastructure & Energy Services Ltd Plot No. Y-2, Off Ceat Tyre Road, Near Nahur Railway Station, Bhandup West, Mumbai, Maharashtra 400078 VERSUS PRINCIPAL COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND GOODS AND SERVICES TAX, DELHI EAST …. Respondent Room No-134, Central Revenue Building I. P. ESTATE, EAST Delhi APPEARANCE:

Shri Deepak Kumar Khokhar and Shri Bhrart Raichandani Advocates for the Appellant Ms. Jaya Kumari, Authorised Representative for the Revenue CORAM:

HON’BLE Dr. RACHNA GUPTA, MEMBER (JUDICIAL)

HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)

DATE OF HEARING: 28.04.2026 DATE OF DECISION:12.05.2026 FINAL ORDER NO. 50872/2026 P V SUBBA RAO M/s. KAZAKSTANCASPISHELF India Pvt Ltd. ¹ filed this appeal to assail the Order in Appeal dated 13.02.2023² passed by the Commissioner (Appeals) upholding the order of the Assistant Commissioner and rejecting the appellant