We investigate the electronic structure and Fermi surface of ${\mathrm{Co}}_{1/3}{\mathrm{TaS}}_2$ using angle-resolved photoemission spectroscopy (ARPES) combined with theoretical modeling beyond standard density functional theory ($\mathrm{DFT}+\mathrm{U}$). A shallow electron pocket, the so-called $\beta$ feature, is observed at the Fermi level near the corner of the superlattice Brillouin zone, representing the first experimental observation of this feature in an intercalated ${\mathrm{TaS}}_2$ compound. Similar pockets have been reported in $X_{1/3}{\mathrm{NbS}}_2$ ($X=\mathrm{Co}$, Cr, Ni), where their surface versus bulk origin remains actively debated. Because conventional $\mathrm{DFT}+\mathrm{U}$ does not capture this feature, we employ cluster perturbation theory (CPT) to incorporate an explicit treatment of strong electron correlations ($U$) on the Co sites. CPT successfully reproduces the $\beta$ feature, demonstrating its origin from correlation-driven bulk states rather than surface effects. To further substantiate this conclusion, we studied a reduced Co-content sample, ${\mathrm{Co}}_{0.22}{\mathrm{TaS}}_2$, where the reduced charge transfer modifies the Co-derived states near the Fermi level. Its electronic structure remains largely similar to that of pristine 2H-${\mathrm{TaS}}_2$, showing only a minor overall energy shift and lacking the $\beta$ feature, consistent with disrupted long-range Co ordering and modified orbital character near the Fermi level. We demonstrate that the $\beta$ feature arises from strong local correlations on the Co sites and requires long-range crystallographic order among intercalated Co atoms to maintain coherence. These results highlight the importance of strong electronic correlations in magnetically intercalated transition-metal dichalcogenides and provide a microscopic understanding of features not captured by conventional $\mathrm{DFT}+\mathrm{U}$.

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• Electronic structure
• Strongly correlated systems
• Transition metal dichalcogenides
• Angle-resolved photoemission spectroscopy
• Many-body techniques