CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 61514 of 2018 [Arising out of Order-in-Appeal No. Appl/ST/PKl/20/2018 dated 04.05.2018 passed by the Commissioner (Appeals), CGST, Panchkula, Haryana]

M/s Chaudhary Devi Lal University ……Appellant Barnala Road, Sirsa, Haryana 125055 VERSUS Commissioner of CE & CGST, Panchkula ……Respondent SCO No. 407-408, Sector 8 Panchkula, Haryana 134119 APPEARANCE:

Shri Pardeep Utreja, C.A. for the Appellant Ms. Amita Gupta, Authorized Representative for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL)

FINAL ORDER NO. 60354 /2026 DATE OF HEARING: 20.04.2026 DATE OF DECISION:22.05.2026 The present appeal is directed against the impugned order dated

04.05.2018 passed by the Commissioner (Appeals), CGST Panchkula, whereby, the Learned Commissioner (Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original.

2. Briefly the facts of the present case are that the appellants filed refund claim of Rs. 45,71,696/- on 18.05.2017 for the period April, 2013 to June, 2014. The refund claim was filed on the ground that they received Manpower Supply Service from va