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TMI Blog2016 (8) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 12/2013 provides the exemption by way of refund. To avail the exemption, the assessee must fulfill the conditions of the notification at the time of availing the services. In the instant case, admittedly the appellants had not got the impugned services approved by the Approval Committee. Hence, at the time of availing services the condition 3(I) of the notification was not fulfilled, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horized operations (referred to as the 'specified services' elsewhere in the notification) on which the SEZ Unit or Developer wish to claim exemption from service tax. The refund claim of the appellant was rejected by the lower authorities on the ground that the receipt of specified services was not approved at the time when the said services were availed. 2. Learned Counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 9/2009-ST were similar to the condition of Notification No. 12/2013-ST dated 1.7.2013. 3. Learned AR argued that the refund is given for grant of exemption. He argued that when exemption is to be claimed, the conditions of Notification have to be fulfilled at the time when the services were availed. He argued that in the instant case at the time when the services were availed. The sai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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