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TMI Blog2017 (9) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant for exemption from service tax in respect of the input services - appeal allowed - decided in favor of appellant. - ST/30813/2017 - Final Order No. A/31274/2017 - Dated:- 16-8-2017 - Mr. M. V. Ravindran, Member (Judicial) Sh. Sudhir V.S., Chartered Accountant for the Appellant. Sh. Arun Kumar, Deputy Commissioner (AR) for the Respondent ORDER This appeal is directed against the Order-in-Appeal No. HYD-EXCUS-004-APP-0379-16-17-ST dated 23.03.2017 2. Heard both sides and perused the records. 3. The Issue that falls for consideration in this appeal is whether both the lower authorities were correct in rejecting the refund claim filed by the appellant under the provisions as per Notification No. 12/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an identical issue came up before the Tribunal in the case of Trizetto India Private Ltd., [2015-TIOL-845-CESTAT-MUM] and the Bench held in the favour of the appellants. I reproduce the relevant paragraphs 2, 3 and 5: 2. Vide the impugned order, the learned lower appellate authority has rejected the refund claim 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 learned Chartered Accountant appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 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 decision in the case of Global Wool Alliance Pvt. Ltd. (supra) squarely applied to the facts of the present case. (emphasis supplied) 6. Ld. DR submits that the similar issue also came up in the case of Kolland Developers Private Ltd., [2016 (44) STR 65 (Tri. Mum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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