2024 (12) TMI 602 - AT - Service Tax

Admissibility of refund of service tax paid on Information Technology Software Services (ITSS), Banking and Financial Services, Business Auxiliary Service, when they have wholly consumed the said services in SEZ - HELD THAT - The learned advocate referred to the judgments of this Tribunal rendered in their own case DELL INDIA PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, BANGALORE-SERVICE TAX, KARNATAKA 2015 (3) TMI 1301 - CESTAT, BANGALORE following the earlier order of the Tribunal in the case of TATA CONSULTANCY SERVICES LTD VERSUS COMMISSIONER OF CENTRAL EXCISE ST (LTU), MUMBAI 2012 (8) TMI 500 - CESTAT, MUMBAI , wherein it was observed 'Revenue cannot take a stand that input services specified and approved have no nexus or they have not been used in authorized operations and to deny the refund. As regards the payment of service tax in respect of services utilized entirely within SEZ, the Tribunal took the view that even though the service receiver could have obtained the services without payment of tax, it does not bar him obtaining the services on payment of tax and claiming refund.' There are no merit in the impugned order - Consequently, the same is set aside and the appeal is allowed.

Summary

The appeal was filed against Order-in-Appeal No.12/2011 regarding admissibility of refund of service tax paid on ITSS, Banking and Financial Services, Business Auxiliary Service used in SEZ. The Tribunal allowed the appeal based on previous judgments and set aside the impugned order. (TMI citation: 2015 (3) TMI 1301 (Tri.-Bang.), Final Order No.22271 - 22273/2017 dated 26.09.2017)