https://www.taxtmi.com/caselaws?id=328910 The Tribunal partially allowed the appeals, granting the appellant the refund for Works Contract Services and interest on the delayed refund sanction. The rejection on Short Term Accommodation Services and the specific invoice was upheld. The Tribunal found that Works Contract Services used for maintenance were eligible for refund under Rule 5, not falling under the exclusion category in the definition of input service. Interest was granted as the department was obligated to provide it for delays beyond three months from the refund filing, as per Section 11BB of the Central Excise Act. en-us Mon, 09 May 2016 00:00:00 +0530 Wed, 21 Dec 2016 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328910 The Tribunal partially allowed the appeals, granting the appellant the refund for Works Contract Services and interest on the delayed refund sanction. The rejection on Short Term Accommodation Services and the specific invoice was upheld. The Tribunal found that Works Contract Services used for maintenance were eligible for refund under Rule 5, not falling under the exclusion category in the definition of input service. Interest was granted as the department was obligated to provide it for delays beyond three months from the refund filing, as per Section 11BB of the Central Excise Act. Case-Laws Service Tax Mon, 09 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328910