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TMI Blog2019 (2) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... rious input services except Event Management and Photography services. Since all the input services except Event Management and Photography services have been approved by the UAC, though subsequently, therefore, the appellants are entitled to seek refund on these input services which have been approved. Refund allowed except for Event Management and Photography services - appeal allowed in part. - ST/21341/2018-SM, ST/21342/2018-SM, ST/21344/2018-SM, ST/21345/2018-SM - Final Order No. 20148-20151/2019 - Dated:- 11-2-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. Harish Bindhu Madhavan, Advocate For the Appellant Mr. K. Murali, Superintendent (AR) For the Respondent ORDER Per: S.S GARG Appellants have filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cription Fee, Business Auxiliary Service, Membership and Photography service. It was observed that on these services service tax was paid by the parent unit M/s. Biocon Ltd. and had passed on to them under Input Service Distributor invoices and secondly, these services were not specified services and the appellants have not obtained approval of the Unit Approval Committee (UAC) on such services of the SEZ, Development Commissioner. The details of all the four appeals and the refund which was rejected are given herein below: Appeal No. Period Amount ST/21341/2018 July to September 2015 Rs.2,01,924/- ST/21342/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Centre India (P) Ltd. vs. CCE, Pune-III: 2015 (38) STR 35 (Tri.-Mumbai) Reliance Ports Terminal LTd. vs. CCE, Rajkot: 2015 (40) STR 200 (Tri.-Ahmd.) DHL Lemuir Logistics Pvt. Ltd. vs. CCE, Thane-I: 2015-TIOL-1455-CESTAT-MUM. He further submitted that subsequently vide letter dated 10.4.2018, the UAC has approved various services as authorized services which includes: Air Travel Agent Service Business Auxiliary Services Business Support Service Information Technology Software service Insurance Service Internet Telecommunication Service Management or Business Consultants Service Membership Service Sitting Fees Stock Exchange Service Chartered Accountant service 4.1 He further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssions of both the parties and perusal of the material on record, I find initially when the refunds were filed, these impugned services were not approved by UAC and when the objections were raised by the Revenue, thereafter, the appellants vide its various letters sought approval from the UAC and finally UAC approved various input services except Event Management and Photography services. Further, I find that when the impugned order was passed by the Commissioner (A), at that time necessary approval was not accorded by UAC but subsequently, UAC approved various input services vide letter dated 10.4.2018, which is placed on record. Further, I find that since all the input services except Event Management and Photography services have been ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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