The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai has upheld the denial of multiple refund claims filed by Mahindra Holidays & Resorts India Ltd (MHR). The bench of Ajayan T.V. (Judicial Member) and M. Ajit Kumar (Technical Member) ruled that refund claims of pre-GST service tax paid on timeshare membership services—later cancelled by…
