https://www.taxtmi.com/caselaws?id=781872 Appeal was allowed on merits, with CESTAT holding that construction of the power house and appurtenant structures formed part of dam construction and was therefore excluded from service tax under the relevant exemption. The tax paid pursuant to audit objections was treated as service tax, not a mere deposit, making the refund subject to the limitation prescribed under Section 11B of the Central Excise Act, as applied to service tax. Tribunal held it was bound by the statutory refund mechanism and limitation, and directed the original authority to process the refund claim strictly in terms of Section 11B(5)(ec). en-us Tue, 18 Nov 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781872 Appeal was allowed on merits, with CESTAT holding that construction of the power house and appurtenant structures formed part of dam construction and was therefore excluded from service tax under the relevant exemption. The tax paid pursuant to audit objections was treated as service tax, not a mere deposit, making the refund subject to the limitation prescribed under Section 11B of the Central Excise Act, as applied to service tax. Tribunal held it was bound by the statutory refund mechanism and limitation, and directed the original authority to process the refund claim strictly in terms of Section 11B(5)(ec). Case-Laws Service Tax Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781872