MDP INFRA (INDIA) PVT LTD Vs. COMMISSIONER

JUDGEMENT

(1.) This appeal under Section 35G(1) of the Central Excise Act, 1944 is directed against the final order No. A/51822/2018-SM(BR) dated 14/05/2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, whereby, the Tribunal has upheld the rejection of application for refund claim of Rs.25,49,317/-, by the Assistant Commissioner, Service Tax, Division Gwalior by his order dated 15/06/2017.

(2.) The appellant holds service tax registration and paying service tax under the category of "Works Contract Services". During the period 01/03/2015 to 30/09/2015 the appellant had paid Rs. 25,49,317/- towards Service Tax and interest of Rs.57,716/- on the following work contracts:-

(3.) That prior to 01/04/2015, the appellant was availing exemption for civil works related to State and Union Government establishments used for administrative purpose. The exemption was availed under notification No. 12/2012 and 25/2012 dated 20/06/2016. As the notification dated 20/06/2012 was withdrawn w.e.f. 01/04/2015, the exemption from service tax on the nature of work the appellant engaged in was not available; therefore, he paid service tax with interest for the period 01/03/2015 to 30/09/2015.