I couldn’t find any mp3 tagging utility using the cygwin setup.exe. So I google a bit and found this post about installing id3.

To summarize, download id3 here and unpack it.

wget http://home.wanadoo.nl/squell/files/id3-0.78.tar.gz
tar xvzf id3-0.78.tar.gz
cd id3-0.78
sed -ibak -e 's/^\(CFLAGS.*=.*$\)/\1 -mno-cygwin/' makefile
sed -ibak -e 's/\($(CXX)\) \($(OBJECTS:=.o)\)/\1 $(CXXFLAGS) \2/' makefile
make
make install

There are some issue with carriage returns when printing the tags on screen that you can fix with the instructions in here.