2014 (10) TMI 246

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..... 9, the exemption which is implemented in the form of cash refund of taxes paid is available when services are received and used ‘in relation to’ the authorized operations. The question that arises is whether the factory building can be considered as one constructed in relation to authorized operations. Since what was being constructed was factory building there cannot be any doubt, as regards serv .....

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..... . G. Shivadass, Advocate For the Respondent : Mr. Ganesh Haavanur, AR ORDER Per: B.S.V. MURTHY: Appellant was setting up a unit for manufacture of photovoltaic cells in SEZ. They had received input services during the construction work for which they claimed refund of service tax paid on various input services for the period from December 2009 to November 2010. The two claims .....

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..... oltaic cells and since the building itself has not been completed, the client could not have used any services in the authorized operations. 4. After considering the submissions of both the sides and considering the Notification No. 9/2009, we find that according to Notification No. 9/2009, the exemption which is implemented in the form of cash refund of taxes paid is available when services ar .....

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