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TMI Blog2015 (5) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... been claimed has been used in the export of services. There is also no dispute that the appellant applied for approval to the competent authority well before they undertook the transaction of the export. Merely because there was a delay in grant of approval, that cannot take away the right accrued to the appellant for exemption from service tax in respect of the input services. The ratio of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m of the appellant in respect of service tax paid on input services which were used in export of the output services for an amount of ₹ 2,01,954/- for the quarter October, 2011 to December, 2011. Rejection has been made only on the ground that the approval committee of the concerned SEZ issued the certificate on 09/12/2011 and, therefore, the said approval is only prospective. 3. The lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r on the ground of obtaining approval belatedly is clearly unsustainable in law. He would also draw support from the order of this Tribunal in the case of Commissioner of Central Excise, Thane -I vs. Global Wool Alliance Pvt. Ltd. 2012 (278) ELT 249 wherein benefit of Notification No. 2/95-CE dated 04/01/1995 in respect of goods cleared in the domestic, tariff area prior to grant of permission fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the impugned order. 5. I have carefully considered the submissions made by both the sides. There is no dispute that the input services on which refund has been claimed has been used in the export of services. There is also no dispute that the appellant applied for approval to the competent authority well before they undertook the transaction of the export. Merely because there was a delay i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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