2026:MHC:92 CMA No. 1987 of 2013 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05-01-2026 CORAM THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE MUMMINENI SUDHEER KUMAR CMA No. 1987 of 2013 Commissioner Of Service Tax, “Newry Towers”, No. 2054-I, 2nd Avenue, 12th Main Rd, Anna Nagar, Ch-40 ..Appellant(s) Vs M/s Futura Polyesters Limited, (Formerly M/s Indian Organic Chemicals Ltd,) Chinnasekkadu, Manali, Ch-68 ..Respondent(s) Prayer: Appeal filed under Section 35G (2) of Central Excise Act, 1944 read with Section 83 of Finance Act 1994 against Final Order No.850/12 dated 30.07.2012 on the file of the Hon’ble Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. For Appellant(s): Mr.A.P.Srinivas Senior Standing Counsel For Respondent(s): Mr.P.R.Renganath __________ p. 2 CMA No. 1987 of 2013 DR.ANITA SUMANTH J. AND MUMMINENI SUDHEER KUMAR J. JUDGMENT (Judgment of the Court was delivered by Dr.Anita Sumanth J.) Mr.A.P.Srinivas, learned Senior Standing counsel says that the questions involve classification of services and hence, the appropriate mode would be to file an appeal before the Hon’ble Supreme Court. He hence does not pursue this appeal. 2. Recording this, this Civil Miscellaneous Appeal is closed returning the questions unanswered. No costs. (A.S.M.,J.) (M.S.K.,J.) 05-01-2026 (1/2) Index: Yes/No Speaking order Neutral Citation: Yes mpl To The Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. CMA No. 1987 of 2013 __________