https://www.taxtmi.com/caselaws?id=327961 The Tribunal ruled in favor of the appellant, finding that Works Contract Services were eligible for refund under Rule 5 as they were for maintenance, not construction. The appellant was granted interest on the delayed sanction of the refund claim, in accordance with Section 11BB of the Central Excise Act. The rejection of refund on Short Term Accommodation Services was upheld as the appellant withdrew the claim. The appeals were partly allowed, emphasizing the statutory obligation to provide interest for delays in refund processing. en-us Mon, 21 Mar 2016 00:00:00 +0530 Mon, 23 May 2016 09:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327961 The Tribunal ruled in favor of the appellant, finding that Works Contract Services were eligible for refund under Rule 5 as they were for maintenance, not construction. The appellant was granted interest on the delayed sanction of the refund claim, in accordance with Section 11BB of the Central Excise Act. The rejection of refund on Short Term Accommodation Services was upheld as the appellant withdrew the claim. The appeals were partly allowed, emphasizing the statutory obligation to provide interest for delays in refund processing. Case-Laws Service Tax Mon, 21 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327961