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TMI Blog2016 (9) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... the claim of the learned counsel that services rendered would fall under the category of “Business Auxiliary Services” is already addressed by the adjudicating authority as well as first appellate authority and I find no reason to disagree with such findings of the first appellate authority. Hence, appellant has not listed “any other services” with the Development Commissioner for their authorized operations, in the absence of any permission from the Development Commissioner to use said services, the discharging the service tax liability, would not automatically entail availment of Cenvat credit. - Decided against the appellant - ST/86088/2015-Mum - Final Order No. A/85102/2016-WZB/SMB - Dated:- 1-1-2016 - Shri M.V. Ravindran, Member (J) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ionery Services, for the premium paid and subsequently reimbursed by the appellant for the insurance in respect of board member of the appellant. He would submit that the services are in respect of insurance services which would correctly fall under Business Auxiliary Services though they have paid the service tax under residuary heading. It is his submission that the appellant a unit in SEZ, no tax liability arises on them. 4. Learned departmental representative reiterates the findings of the lower authorities. 5. I have considered the submissions made by both sides and perused the records. 6. The issue to be decided in this case is whether the appellant is eligible for refund of the amount of ₹ 7,66,804/- in respect of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing code 00441480 which is for Other taxable services [services other that 119 listed above]. This Accounting code is actually the residuary Accounting Code and is to be used services listed above this description of taxable services. The appellant have claimed the said service as Business Auxiliary Service . However, I find that Business Auxiliary Service is listed at S. No. 47 of the said table and has an Accounting Code of 00440225. Thus, the said claim of the appellant made in from the said GAR-7 Challan. Accordingly, I conclude that the said service was not in the nature of Business Auxiliary Service and it was not mentioned in the list approved by the Development Commissioner for their authorized operations. Thus, by applying the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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