2026 (8) TMI 1311

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant : Ms. V. Vijay Anand, Chartered Accountant For the Respondent : Smt. K. Vijaya Sree, Authorized Representative ORDER PER: SHRI P. DINESHA: This Appeal is filed against Order-in-Appeal No. 83/2016 (STA-II) dated 14.06.2016 passed by Commissioner of Service Tax (Appeals-II), Chennai. 2. Heard Ld. Chartered Accountant Shri V. Vijay Anand, who submitted that the Appellant had opt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Revenue. 5. In the case of Aurofood Pvt. Ltd. Vs CGST & Central Excise, Puducherry vide Final Order No.40508/2024 (in Excise Appeal No.41700 of 2014) [2024 (5) TMI 66 -CESTAT Chennai], this Chennai Bench of the Tribunal has, after noting CBIC's Instruction No.01/2021-CX. dated 17.03.2021 [F.No.267/41/2021-CX-8] on the subject of manual processing of declaration filed under SVLDRS, 2019, issue....