International Seaport Dredging Pvt Ltd vs Cst Ch - Ii on 28 April, 2026
10. The decisions relied upon by the Appellant in Universal Dredging &
Reclamation Corporation Ltd. V. Commr. of CGST and C.Ex.
Madurai, 2021 (44) GSTL 401 (Tri.-Mad), Commissioner of
Central Tax V. Shelf Drilling F. G. Mcclintock Ltd. (2023) 12
Centax 2 (SC) that has affirmed the Tribunal decision in Shelf
Drilling Ron Tappmeyer Ltd v. Commissioner of CGST & Central
Excise, (2023) 12 Centax 1 (Tri-Bom), Great Eastern Shipping
Co. Ltd. V. State of Karnataka and Others, (2004) 136 STC 519
(Karnataka), which has since been affirmed by the Hon'ble Supreme
Court in Great Eastern Shipping Company Ltd., 2020 (32) GSTL 3
(SC), Tel Exports V. LTU Chennai, Service Tax Appeal No.41380
of 2015, dated 16.04.2025, Taneja Aerospace and Aviation Ltd.
V. Commissioner of GST & Central Excise, Chennai (2024) 17
Centax 335 (Tri.-Mad.