GST Transition Rule Cannot Override Service Tax Limitation: CESTAT Rejects Mahindra Holidays’ Refund Appeals

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GST Transition Rule Cannot Override Service Tax Limitation: CESTAT Rejects Mahindra Holidays’ Refund Appeals

Indirect Taxes

Published on

11/12/2025

By Mariya Paliwala

GST Transition Rule Cannot Override Service Tax Limitation: CESTAT Rejects Mahindra Holidays’ Refund Appeals

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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…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

GST Transition Rule Cannot Override Service Tax Limitation: CESTAT Rejects Mahindra Holidays’ Refund Appeals

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