https://www.taxtmi.com/caselaws?id=439426 The Tribunal ruled in favor of the appellant, holding that the construction of the medical college building was for non-commercial purposes. The appellant, registered as a charitable trust, was deemed eligible for a refund under Section 11-B of the Central Excise Act, 1944. The Tribunal emphasized that the nature of the building was educational and not commercial, allowing for the refund claim. The orders rejecting the refund claims were overturned, and the appeals were granted with consequential relief. en-us Thu, 22 Jun 2023 00:00:00 +0530 Fri, 23 Jun 2023 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439426 The Tribunal ruled in favor of the appellant, holding that the construction of the medical college building was for non-commercial purposes. The appellant, registered as a charitable trust, was deemed eligible for a refund under Section 11-B of the Central Excise Act, 1944. The Tribunal emphasized that the nature of the building was educational and not commercial, allowing for the refund claim. The orders rejecting the refund claims were overturned, and the appeals were granted with consequential relief. Case-Laws Service Tax Thu, 22 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439426