2026 Supreme(Online)(CESTAT) 1819

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

NEW DELHI

PRINCIPAL BENCH-COURT NO. 3

SERVICE TAX APPEAL NO. 50952 OF 2021

[Arising out of Order in Appeal No. 112(CRM) ST/JDP/2021 dated 19.05.2021 passed by the Commissioner (Appeals) Central Excise and Central Goods and Service Tax, Jodhpur]

M/S EIH LIMITED ……APPELLANT

The Oberoi Udaivilas, Haridas Ji Ki Magri,

Mulla Talal, Amba Mata,

Udaipur-313001 (Raj)

Vs.

COMMISSIONER, CGST-UDAIPUR …..RESPONDENT

142-B, Sector 11, Hiran Magri,

Udaipur, Rajasthan

Appearance:

Ms. Charayna Lakshmikumaran, Shri Dhruv Tiwari and Ms. Mehek Mehra, Advocates for the Appellant

Shri Mehboor Ur Rehman, Authorised Representative for the Respondent

CORAM:

HON'BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL)

HON'BLE MR. K. ANPAZHAKAN, MEMBER ( TECHNICAL )

FINAL ORDER NO. 50882 /2026

DATE OF HEARING/DECISION : 08/05/2026