https://www.taxtmi.com/caselaws?id=447098 The CESTAT NEW DELHI allowed the appeal regarding service tax refund. The tribunal held that the appellant's machining and grinding services of imported rails and fittings for Delhi Metro qualified for exemption under Entry No. 14 of the exemption notification. The services constituted commissioning or installation of original works pertaining to Metro operations, even though provided through a foreign entity rather than directly to Delhi Metro. The Commissioner (Appeals) erred in interpreting the exemption provision. The adjudicating authority correctly granted the refund claim. en-us Thu, 30 Nov 2023 00:00:00 +0530 Tue, 19 Dec 2023 09:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447098 The CESTAT NEW DELHI allowed the appeal regarding service tax refund. The tribunal held that the appellant's machining and grinding services of imported rails and fittings for Delhi Metro qualified for exemption under Entry No. 14 of the exemption notification. The services constituted commissioning or installation of original works pertaining to Metro operations, even though provided through a foreign entity rather than directly to Delhi Metro. The Commissioner (Appeals) erred in interpreting the exemption provision. The adjudicating authority correctly granted the refund claim. Case-Laws Service Tax Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447098