CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 3 SERVICE TAX APPEAL NO. 50510 OF 2024 [Arising out of Order in Appeal No. 81-100(AK)ST/JDR/2024 dated 16.02.2024 passed by the Commissioner(Appeals) Central Excise & CGST, Jodhpur]

M/S SHREE GANESH LIME ……APPELLANT V & P, Manakpur, Nagpur-341028 Vs.

COMMISSIONER(APPEALS) OF CENTRAL ……RESPONDENT EXCISE & CGST-JODHPUR G-105, New Industrial Area, Opp. Diesel Shed, Basni, Jodhpur Rajasthan-342003 WITH ST/50797/2024, ST/50821/2024, ST/50865/2024 ST/51911/2024, ST/51912/2024 Appearance:

Shri Pradeep Jain, Chartered Accountant for the Appellant in Service Tax Appeal No. 50510 of 2024, ST/50797/2024, ST/50821/2024, ST/50865/2024 AND Shri Tanuj Agrawal, Advocate for the appellant in Service Tax Appeal No.

51911 of 2024, ST/51912 of 2024.

Shri Rajeev Kapoor and Shri Shashank Yadav, Authorised Representative for the Respondent CORAM:

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

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

FINAL ORDER NO’S. 50883-50888 /2026 DATE OF HEARING/DECISION : 07/05/2026

1. In all these appeals the issue is common and, therefore, all are disposed of by a common order.

2. By way of impugned o