CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL New Delhi PRINCIPAL BENCH – COURT NO. 4 Service Tax Appeal No. 51487 Of 2018 [Arising out of Order-in-Appeal No. 76/CKJ/ST/UDR/2018 dated 21.02.2018 passed by the Commissioner (Appeals) of CGST, Udaipur]

Sandeep Builders : Appellant PN 845, Juni Bagar, Maha Mandir Dist. Jodhpur Vs Commissioner of Central GST & : Respondent Central Excise-Jodhpur G-105, New Industrial Area, Basni Near Diesel Shed, Jodhpur-342003 APPEARANCE:

Present for the Appellant : Shri Om. Prakash Aggarwal, Consultant Present for the Respondent: Shri Shashank Yadav, Authorised Representative CORAM :

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

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

FINAL ORDER No. 50727/2026 Date of Hearing:19.03.2026 Date of Decision:16.04.2026 HEMAMBIKA R. PRIYA The present appeal has been filed to assail the impugned Order-

in-Appeal No. 76/CKJ/ST/UDR/2018 dated 21.02.2018 wherein the Commissioner (Appeals) rejected the appeal of M/s Sandeep Builders by upholding the Order-in-Original.

2. The brief facts of the case are that the M/s Sandeep Builders, Jodhpur¹filed a refund claim for Rs. 15,17,965/-on 07.10.2014 on the

1 The appellant ground