Service Tax Refund Allowed as Construction Services to MES Were Exempt: CESTAT Delhi

Agarwal Jagdish Construction Co. Pvt Ltd Vs Commissioner(Appeals) and ADG (CESTAT Delhi) In Agarwal Jagdish Construction Co. Pvt Ltd Vs Commissioner (Appeals) and ADG, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi examined the rejection of a service tax refund claim of ₹70,46,602 filed by the appellant for the period June 2015 to June 2016. The refund pertained to construction services provided to Military Engineering Services (MES), a Government department under the Ministry of Defence, for infrastructure projects including civil structures for the Pinaka Regiment. ...