Custom, Excise & Service Tax Tribunal
Elite Hvac Systems vs Pondicherry on 18 March, 2026
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
CHENNAI
REGIONAL BENCH - COURT NO. III
Service Tax Appeal No. 41337 of 2017
(Arising out of Order-in-Appeal No. 161/2017 (CXA-II)(Pondy) dated 22.03.2017 passed by
Commissioner of Central Excise (Appeals-II), No. 26/1, Mahatma Gandhi Marg, Nungambakkam,
Chennai - 600 034)
M/s. Elite HVAC Systems ...Appellant
Plot No. 5, First Floor,
Rose Garden, ECR Lawspet,
Puducherry - 605 008.
Versus
Commissioner of GST and Central Excise ...Respondent
Puducherry Commissionerate, No. 1, Goubert Avenue, Puducherry - 605 001.
APPEARANCE:
For the Appellant : Mr. Ajay, Advocate For the Respondent : Ms. O.M. Reena, Authorised Representative CORAM:
HON'BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) HON'BLE MR. AJAYAN T.V., MEMBER (JUDICIAL) FINAL ORDER No. 40383 / 2026 DATE OF HEARING/ DECISION: 18.03.2026 Order :- Per AJAYAN T.V.
The appellant has opted for the SVLDR Scheme and has thus claimed that it has discharged the tax as applicable under the Scheme. The Revenue appears to have accepted the same and as a consequence, they have issued 'Discharge Certificate' in Form-4. The Ld. Advocate Mr. Ajay representing the Appellant has submitted the said Form-4 which is taken on record. The Ld. Authorized Representative Ms. O.M. Reena 2 representing the Department has verified and confirmed the same.
2. From a perusal of the documents placed on record, it is seen that Discharge Certificate in Form No. SVLDRS-4 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme ('SVLDR Scheme' for short), 2019 has been issued to the appellant. Accordingly, the present appeal is to be deemed as withdrawn in terms of Section 127(6) of the Finance Act, 2019 for availing the benefit of the SVLDR Scheme, 2019.
3. In view of the above, in terms of sub-section (6) of Section 127 of the Finance Act, 1994, the appeal is dismissed as deemed to be withdrawn.
(Order dictated and pronounced in open court) Sd/- Sd/-
(AJAYAN T.V.) (VASA SESHAGIRI RAO) MEMBER (JUDICIAL) MEMBER (TECHNICAL) MK