Retrospective exemption & refund of service tax – Tax paid utilising Cenvat credit also refundable

Shanti Construction Co Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Retrospective exemption & refund of service tax – Tax paid utilising Cenvat credit also refundable

We find that as per the facts before us there is no dispute that the tender was opened on 28.01.2015 and the appellant was declared successful bidder thereafter no separate contract/ agreement was entered into. It is the department’s contention that the date of the work order i.e. 16.03.2015 has to be considered as contract. We do not agree with this contention for the reason that work order

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