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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Shri M. Ajit Kumar, Member (Technical), Shri Ajayan T.V., Member (Judicial)
Mahindra Holidays and Resorts India Ltd. – Appellant
Versus
Commissioner of GST & Central Excise – Respondent
| Table of Content |
|---|
| 1. overview of the appeals and refund claims. (Para 1 , 2) |
| 2. final decision rejecting the appeals. (Para 9) |
Per M. Ajit Kumar,
All these appeals arise out of the rejection of refund of service tax statedly paid by the appellant, M/s Mahindra Holidays and Resorts India Ltd. (MHR), and hence they are taken up together for disposal by this common order. The period of dispute and the refund amount involved are tabulated as under:-
| S. No. | Appeal No. | Period of Dispute | Amount of Refund |
| 1. | ST/40011/2021 | July 2017 | Rs.22,08,252.00 |
| 2. | ST/40012/2021 | August 2017 to Dec. 2017 | Rs.1,12,96,065.00 |
| 3. | ST/40013/2021 | Jan. 2018 to March 2018 | Rs.92,51,952.00 |
| 4. | ST/40014/2021 | April 2018 to Sept. 2018 | Rs.89,53,797.00 |
| 5. | ST/40482/2021 | July 2017to March 2018 | Rs.97,74,741.00 |
| 6. | ST/40483/2021 | Oct. 2018 to March 2019 | Rs.1,05,64,294.00 |
| 7. | ST/40484/2021 | April 2019 to Sept. 2019 | Rs.36,88,752.00 |
| 8. | ST/40485/2021 | Oct. 2019 to March 2020 | Rs.47,11,938.00 |
| 9. | ST/40890/2023 | April 2018 to March 2019 | Rs.21,59,463.00 |
| 10. | ST/40891/2023 | April 2020 to March 2021 | Rs.8,16,766.00 |
2. Brief facts of the case is that MHR is a public limited company engaged in timeshare business. They provide holiday and leisure services under the flagship brand ‘Club Mahindra Hol
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