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TMI Blog2019 (5) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... hnology Software Service, Business Auxiliary Service to their principle abroad M/s. T. P. Vision, Netherlands. They are registered as Special Economic Zone (SEZ) Unit under Special Economic Zone Scheme and are primarily engaged in exporting Software Development Services to its group company in Netherlands. The appellants have filed two refund claims for refund of service tax amount paid on specified services said to have been used for various operation in the SEZ under Notification No.12/2013-ST dated 1.7.2013. The original authority after following the due process, rejected the refund claim partially and against the said rejection of refund claim, the appellant filed appeal before the Commissioner (A) who also rejected the appeal of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not complied with the conditions of Notification No.12/2013-ST dated 1.7.2013 and therefore, the refund has been rightly rejected. He further submitted that the specified services have not been approved by the UAC of the SEZ in respect of Credit Card, Debit Card services, etc., Health Club and Fitness Centre Services, Management and Business Consultant Services, Business Auxiliary Services and Business Auxiliary Services wrongly claimed as Management Consultant Services. In support of his submission, the learned AR relied upon the decision in the case of Kolland Developers Pvt. Ltd. vs. CCE, Nagpur: 2016 (44) STR 65 (Tri.-Mumbai). 6. After considering the submissions of both the parties and perusal of the material on record, I find th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... providers have clearly indicated the nature of services rendered to appellant and have also indicated their registration and the service tax amount separately. In the entire records, I find that there is no dispute as to receipt of these services in the appellant's records, I find that there is no dispute as to receipt of these services in the appellant's SEZ unit and consumed in the said unit. Yet another angle to the case is if the appellant has directed his service provider, not to charge service tax as being consumed in SEZ unit, the service provider could have done so as per the provisions of SEZ Act. My views are fortified by the division bench in the case of Tata Consultancy Services Ltd.: 2012-TIOL-1034-CESTAT-MUM." 6.1 Further in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not produced the approved list of specified input services from the UAC of SEZ which is a mandatory condition as per the Commissioner(Appeals). In reply to this argument, the learned counsel ST/21497,21498/2017 9 submitted that in view of the settled legal position by various decisions relied upon by him, condition in respect of approval from UAC is not a mandatory requirement as the SEZ Act vide Section 51 of SEZ Act will have overriding effect over the provisions of any other law. Therefore keeping in view the intention of the Government in enacting the SEZ Act and giving special fiscal concessions to SEZs, I am of the considered opinion that this is only a procedural and is not a mandatory condition as held by the Commissioner (Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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