2015 (2) TMI 474

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..... rovided for refund only in those cases where the services were not wholly consumed within the SEZ, the authorities below rejected the refund claim - Held that:- The Government has two schemes for granting exemption to services provided to SEZ Units where the services are wholly consumed within the SEZ the services being provided from outside are exempted from payment of service tax. Where these se .....

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..... ssioner in rejecting the refund claim filed by the appellant amounting to ₹ 9,72,169/- for the period June 2009 to September 2009. 2. The facts are that the appellant is an unit is SEZ and engaged in providing export IT services and business support services. For rendering such services various input services such as Management Consultancy services, Chartered Accountancy Service and IT so .....

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..... from payment of service tax. Where these services were not wholly consumed within the SEZ, Notification 9/2009 read with Notification 15/2009 provided that the service receiver in the SEZ is eligible for refund of the tax paid on the input service. The matter is settled by the decisions of the Tribunal to the effect that even where the services are wholly consumed within SEZ, the Unit will be elig .....

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