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TMI Blog2024 (4) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... 994. This order was upheld by the Commissioner (Appeals) in the impugned Order-in-Appeal No.37/2022-23 CT dated 26.07.2022. 2. The learned counsel on behalf of the appellant submitted that the appellants initially submitted Form A2 and SEZ certificate vide their letter dated 03.05.2019 but the Form A1 could not be submitted as it was not made available to the concerned SEZ units. There is no dispute that the services were rendered only to the SEZ units and they have submitted copies of Form A2 which demonstrates that the service has been duly received and consumed by the said SEZ unit for its authorised operations only. The appellants have also received the remittance from the SEZ units concerned which is not under dispute. It is further stated that Form A1 is an application of declaration made by the unit situated in SEZ area and based on this declaration, the SEZ officer will certify the Form A1 and the same has to be submitted to the jurisdictional Assistant/Deputy Commissioner of Central Excise and request them to provide Form A2 based on which the jurisdictional Assistant Commissioner or Deputy Commissioner will provide the authorization to SEZ units to get exemption from pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble thereon. 2. The exemption shall be provided by way of refund of service tax paid on the specified services received by the SEZ Unit or the Developer and used for the authorised operations: Provided that where the specified services received by the SEZ Unit or the Developer are used exclusively for the authorised operations, the person liable to pay service tax has the option not to pay the service tax abinitio, subject to the conditions and procedure as stated below. 3. This exemption shall be given effect to in the following manner: (I) The SEZ Unit or the Developer shall get an approval by the Approval Committee of the list of the services as are required for the authorised operations (referred to as the 'specified services' elsewhere in the notification) on which the SEZ Unit or Developer wish to claim exemption from service tax. (II) The ab-initio exemption on the specified services received by the SEZ Unit or the Developer and used exclusively for the authorised operation shall be allowed subject to the following procedure and conditions, namely: - (a) the SEZ Unit or the Developer shall furnish a declaration in Form A-1, verified by the Specified Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Unit or Developer who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, or the said Act or the rules made thereunder, shall file the claim for refund to the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, the as the case may be, in Form A-4; (d) the amount indicated in the invoice, bill or, as the case may be, challan, on the basis of which this refund is being claimed, including the service tax payable thereon shall have been paid to the person liable to pay the service tax thereon, or as the case may be, the amount of service tax payable under reverse charge shall have been paid under the provisions of the said Act; (e) the claim for refund shall be filed within one year from the end of the month in which actual payment of service tax was made by such Developer or SEZ Unit to the registered service provider or such extended period as the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall permit ; SEZ Unit or the Developer shall furnish an undertaking, in Form A-1, that in case the specified services on which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall permit; (f) the SEZ Unit or the Developer shall submit only one claim of refund under this notification for every quarter: Explanation.- For the purposes of this notification "quarter" means a period of three consecutive months with the first quarter beginning from 1st April of every year, second quarter from 1st July, third quarter from 1st October and fourth quarter from 1st January of every year. (g) the SEZ Unit or the Developer who is not so registered under the provisions referred to in clause (c), shall, before filing a claim for refund under this notification, make an application for registration under rule 4 of the Service Tax Rules, 1994. (h) if there are more than one SEZ Unit registered under a common service tax registration, a common refund may be filed at the option of the assessee. (IV) The SEZ Unit or Developer, who intends to avail exemption or refund under this notification, shall maintain proper account of receipt and use of the specified services, on which exemption or refund is claimed, for authorised operations in the SEZ. 4. Where any sum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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