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TMI Blog2013 (2) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... tions and the jurisdictional Commissioner of Central Excise is also a member of this Approval Committee. Once the Approval Committee has given the nexus and the justification, it was totally unwarranted on the part of the adjudicating authority and the appellate authority to go into this question and come lo their own findings in the matter. Therefore, rejection by the lower authorities of the refund claims of the service tax paid on various services on this grounds is bad in law and is accordingly set aside. Whether the appellants can be granted refund under Notification No.09/2009-ST dated 3.3.2009 as amended by Notification No.15/2009-ST dated 20.5.2009 - Held that:- Notification No.09/2009-ST exempts the taxable services specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of Section 2 (m) (ii) of the SEZ Act, 2005 and as per Rule 31 of the SEZ Rules, 2006, the appellants are entitled for exemption from payment of service tax on the services which are used or provided to a unit in the SEZ. Therefore, even if the appellant was not eligible for refund under Notification No.09/2009-ST dated 3.3.2009, the appellants were certainly eligible for refund under Section 11B of the Central Excise Act, 1944 - rejection of service tax refund is not sustainable in law - in favour of assessee. - ST/270/11 - Final Order No. A/10252/2013-WZB/AHD - Dated:- 7-2-2013 - Mr. M.V. Ravindran, J. Appellant by : Shri Dhaval Shah, Adv Respondent by : Shri M. Kutty, A.R. Per : Mr. M.V. Ravindran; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty and rejected the appeal. Hence this appeal. 3. Ld. counsel would take me through the various findings recorded by both the lower authorities. He would also draw my attention to the list of specified services which has been approved for procuring for authorised activity of SEZ. He would also draw my attention to the decision of the division bench of the Tribunal in the case of Tata Consultancy Services Ltd. and the judgment of this bench in the case of Zydus Tech Ltd. in final order No.A/1570/WZB/AHD/2012, dt.03.09.12. 4. Ld. D.R. on the other hand would draw my attention to point out specific findings of the adjudicating authority as regards the reasoning for denial of refund claim to the appellant in respect of the service tax p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve clearly indicated the nature of services rendered to appellant and have also indicated their registration and the service tax amount separately. In the entire records, I find that there is no dispute as to receipt of these services in the appellant s SEZ unit and consumed in the said unit. Yet another angle to the case is, if the appellant has directed his service provider, not to charge service tax as being consumed in SEZ unit, the service provider could have done so as per the provisions of SEZ Act. My views are fortified by the division bench of the Tribunal in the case of Tata Consultancy Services Ltd. 2012-TIOL-1034-CESTAT-MUM. With respect I may reproduce the ratio. 6. We have carefully considered the rival submissions. 6.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorized operations in the SEZ except for services consumed wholly within the SEZ, This view of the department is also incorrect. Notification No.09/2009-ST exempts the taxable services specified in Clause (105) of Section 65 of the Finance Act, 1994 which are provided in relation to the authorized operations in a SEZ and received by a developer or units of a SEZ, whether or not the said taxable services are provided inside the SEZ, from the whole of the service tax leviable thereon under Section 66 of the Finance Act, 1994. The refund procedure given below for operationalising the exemption applies to services which are procured from outside in respect of which the service tax liability has to be discharged first and the refund claim su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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