https://www.taxtmi.com/caselaws?id=440208 The Tribunal allowed all service tax appeals, granting the refund claims for service tax deposited by mistake during the construction of individual residential houses. It held that such construction was not subject to service tax, the refund was not barred by unjust enrichment, and the denial based on potential CENVAT credit utilization was unfounded. The order dated 16.02.2016 was set aside, and the appellant's refund claims were approved. en-us Tue, 04 Jul 2023 00:00:00 +0530 Thu, 13 Jul 2023 07:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440208 The Tribunal allowed all service tax appeals, granting the refund claims for service tax deposited by mistake during the construction of individual residential houses. It held that such construction was not subject to service tax, the refund was not barred by unjust enrichment, and the denial based on potential CENVAT credit utilization was unfounded. The order dated 16.02.2016 was set aside, and the appellant's refund claims were approved. Case-Laws Service Tax Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440208