TAXAP/505/2025

NEUTRAL CITATION C/TAXAP/505/2025 JUDGMENT DATED: 23/04/2026 2026:GUJHC:29243-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 505 of 2025 With R/TAX APPEAL NO. 506 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ========================================================== COMMISSIONER OF CENTRAL EXCISE AND CENTRAL GOODS AND SERVICES TAX , BHAVNAGAR Versus OFFICER OF DEPUTY CONSERVATOR OF FORESTS ========================================================== Appearance: MR ANKIT SHAH(6371) for the Appellant(s) No. 1 MR RAJ TANNA AGP for the Opponent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 23/04/2026 COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. The captioned appeals emanates from the Final Order No. A/12204/2024 dated 26.09.2024 passed by the Customs, Excise & Service Tax Appellate Tribunal, Regional Bench at Ahmedabad (for short ‘the tribunal’) in Service Tax Appeal No. 12032 of 2019