IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI Service Tax Appeal No. 41619 of 2016 (Arising out of Order in Original No. LTUC/338/2016 – (C) dated 20.6.2016 passed by the Commissioner, LTU, Chennai)

Alstom T&D India Ltd. Appellant FSSC Building

19/1, GST Road Pallavaram, Chennai – 600 043.

Vs.

Commissioner of GST & Central Excise Respondent Chennai Outer Commissionerate Newry Towers, 12^th Main Road Anna Nagar, Chennai – 600 040.

APPEARANCE:

Shri Joseph Prabhakar, Advocate for the Appellant Shri M. Selvakumar, Authorised Representative for the Respondent CORAM Hon’ble Shri M. Ajit Kumar, Member (Technical)

FINAL ORDER NO. 40620/2026 Date of Hearing: 27.04.2026 Date of Decision: 27.05.2026 This appeal assails Order-in-Original (OIO) dated 20.06.2016 passed by the Commissioner, LTU, Chennai, insofar as it disallowed CENVAT credit for the period 2010-11 to 2012-13.

2. The appellant, being registered as an Input Service Distributor (ISD), had availed and distributed credit of service tax paid on ten different type of input services used in relation to its manufacturing and business activities. Rule 3(l) of CCR, 2004 allows a manufacturer or producer of final products to take