2017 (4) TMI 229

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..... f assessee - the assessee is eligible for refund. The impugned order upholding the demand and interest is set aside - appeal dismissed - decided against Revenue.
Ms. Sulekha Beevi, C.S., Member(Judicial) Sh. Nagraj Naik, Deputy Commissioner (AR) for the Department Sh. Ch. Sumanth, Consultant for the Assessee ORDER [Order Per : Sulekha Beevi, C.S.] The above appeal is filed against the order passed by Commissioner (Appeals) who upheld the order of adjudicating authority who sanctioned the refund of service tax paid on input services. 2. Brief facts of the case are that, the appellants had been granted permission by the Development Commissioner, Visakhapatnam, for setting up a SEZ unit for manufacture of Photovoltaic cells. For the p .....

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..... stablish the contention of appellants. He relied upon the judgments in the case of Zydus Techologies Ltd., Vs. CST, Ahmedabad [2014 (39) STR 657 (Tri.-Amd)] and CST Vs. Zydus Technologies Ltd., [2014 (35) STR 515 (Guj.)] to canvass the proposition that refund is eligible even for services which were availed prior to commencement of commercial production. 4. The Ld. AR, Shri. Nagraj Naik reiterated the findings in the impugned order. 5. I have heard the submissions made before me. It is brought out from records that appellants have been granted letter of approval for setting up a SEZ unit. It is also not disputed that the services were received for the purpose of SEZ unit. In the judgments relied upon by the Ld. Consultant appearing for as .....

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..... claim refund of the Service Tax, wherever assessed and collected by Revenue or remitted otherwise by the taxable service provider, inadvertently. Considered in the light of this analysis, the substituted provisions, of clause/sub-paragraph 'c' of Notification No.15/2009 cannot be inferred to have imposed any disability on the recipient of services consumed wholly within the SEZ, from seeking refund of Service Tax remitted on such transactions, by the providers of such services." 6. Following the said judgments, and appreciating the facts of the case, I am of the view, that the assessee is eligible for refund. The impugned order upholding the demand and interest is set aside. In view thereof, the appeal filed by assessee is allowed .....

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