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TMI Blog2019 (2) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of refund claim on the ground that the input service do not have nexus with the manufacturing activity of the appellants is without basis. Rejection on the ground that input services having been consumed fully within the SEZ area and also that the services are not used for authorized operations - Held that:- Though, the department alleges that the services are not used for authorized operations, the impugned services like Air Travel Agents Service, Architect Services, Courier Services, Custom House Agents Service and Repair & Maintenance Services etc., is consumed by the appellants for the purpose of the authorized operations as SEZ developer - refund cannot be rejected on this ground. Appeal allowed - decided in favor of appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Input Services involved Refund amount rejected (in Rs.) (1) (2) (3) (4) No.207/2013 (P), dated 22.11.2013 July, 2009 to November, 2009 Air Travel Agents Service Architect Services Courier Services Customs House Agents Service Management, Maintenance and Repair Services 26,135 No.208/2013 (P), dated 22.11.2013 December, 2009 to March, 2010 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he services are not approved by Approval Committee has been decided by the Tribunal in the case of M/s. SE Forge Ltd., Vs Commissioner of Central Excise, Coimbatore reported in 2018 (6) TMI 661. She also relied upon the case of M/s. Nokia India Pvt. Ltd., Vs Commissioner of Service Tax, Chennai reported in 2016 (12) TMI 38-CESTAT CHENNAI. 3. The Authorised Representative Shri B. Balamurugan supported the findings in the impugned order. 4. Heard both sides. 5. The Commissioner (Appeals) has rejected the refund claims mainly on two grounds (i) that the impugned input services have no nexus with the business activity and (ii) the services are not used in relation to authorized operations in the SEZ. It is to be noted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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