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Chennai South Commissionerate 5th Floor, MHU Complex 692, Anna Salai Nandanam, Chennai - 600 035.

And Service Tax Appeal No.40058 of 2020 and Service Tax Miscellaneous Application (CO) No. 40366 of 2023 (Arising out of Order-in-Original No. 23/2019 (C) dated 30.8.2018 passed by the Commissioner of GST and Central Excise, Chennai South) Commissioner of GST & Central Excise Appellant Chennai South Commissionerate 5th Floor, MHU Complex 692, Anna Salai Nandanam, Chennai - 600 035.


      Vs.

Chennai Metro Rail Ltd.                                     Respondent
Admin Building, CMRP Depot
Poonamallee High Road
Koyambedu, Chennai - 600 107.

APPEARANCE:

Shri P. Ravindran, Advocate for the Appellant-Assessee Shri Rudra Pratap Singh, ADC (AR) for the Respondent-Department CORAM Hon'ble Shri P. Dinesha, Member (Judicial) Hon'ble Shri M. Ajit Kumar, Member (Technical) Final Order No.40778 & 40779/2023 Date of Hearing : 18.08.2023 Date of Decision: 12.09.2023 ST/40046/2020 & ST/40058/2020 Per M. Ajit Kumar, Appeal No. ST/40046/2020 filed by Chennai Metro Rail Ltd. (CMRL) and Appeal No. ST/40058/2020 is filed by Revenue and cross- objection in Misc. Application No. 40366 of 2023 filed by the assessee CMRL are against the impugned order passed by Commissioner of GST and Central Excise, Chennai South Commissionerate vide Order in Original No. 23/2019 dated 30.8.2019 (impugned order).