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TMI Blog2017 (12) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... sed operation - Held that: - the adjudicating authority has not disputed the fact of receipt of these services in the SEZ unit and the same are consumed by the appellant unit - non-inclusion of the services in the list of services approved by the Development Commissioner for authorised operations is just a procedural lapse which cannot be considered as a ground for rejection of refund claim - refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 on the input services which are provided in relation to the authorised operations in a SEZ and received by a developer or units of a SEZ. On scrutiny of the refund claims, following documents / records which were essential for processing the refund claim have not been submitted. On verification of the refund claims, various discrepancies were found which culminated in the issuance of show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8,321 881 7,440 July 2010 to September 2010 14,133 2,101 12,032 October 2010 to December 2010 24,833 10,644 14,189 Total 56,693 13,626 43,067 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2005 and as per Rule 31 of the SEZ Rules, 2006. Further the Notification No.9/2009 ST dt. 03/03/2009 was issued to exempt the taxable services specified in clause (105) of the Section 65 of the Finance Act, 1994 with the condition that it is provided in relation to the authorised operations in the SEZ and received by a developer or units of a SEZ. Therefore, travel, air freight services, Banki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services in the list of services approved by the Development Commissioner for authorised operations is just a procedural lapse which cannot be considered as a ground for rejection of refund claim. In view of my discussion above and the decision relied upon, the impugned orders are not sustainable and the same are set aside by allowing the appeals of the appellant with consequential reliefs, if any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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