CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 4 SERVICE TAX APPEAL NO. 52352 OF 2024 [Arising out of Order-in-Appeal No.112/ST/DLH/2024 dated 24.06.2024 passed by the Commissioner of Central Tax (Appeal-I), New Delhi]

M/s. McCann Erickson (India) Pvt Ltd Appellant

8, Balaji Estate, Ravi Dass Marg, Kalkaji, New Delhi-110019 Vs.

The Commissioner of CGST & CX GST, Delhi East Commissionerate, Respondent

14-15, Farm Bhawan, Nehru Place, New Delhi-110019 Appearance:

Present for the Appellant : Shri Mihir Deshmukh, Advocate Present for the Respondent: Shri Shashank Yadav and Shri Rakesh Kumar, Authorised Representative CORAM:

HON'BLE DR. RACHNA GUPTA, MEMBER ( JUDICIAL )

HON'BLE MS. HEMAMBIKA R. PRIYA, MEMBER ( TECHNICAL )

Date of Hearing :28.01.2026 Date of Decision:20.03.2026 Final Order No.50385/2026 HEMAMBIKA R. PRIYA This appeal has been filed by M/s. McCann Erickson (India) Pvt Ltd¹ against the Order-in-Appeal No.112/ST/DLH/2024 dated 24.06.2024 passed by the Commissioner (Appeals-I), Delhi, which rejected the refund of service tax amounting to Rs.2,93,72,118/-.

1. the Appellant

2. The brief facts are that the Appellant was registered for providing adve