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TMI Blog2024 (6) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... tter is also remanded for a decision in light of the observations made in that order. The matter remanded to the original authority for reconsideration of the refund claims in the light of the observations made in appellant's own case - As the issue is in respect of the refund claims filed for the period from January 2012 to March 2012, Original Authority is directed to finalize the refund claims in remand proceedings within three months of the receipt of this order. Appeal allowed by way of remand. - MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri Vishal Kumar, Advocate for the Appellant Shri A.K. Choudhary, Authorised Representative for the Respondent ORDER The present appeal is directed against the Order-In-Appeal No. mentioned in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.2012. But again nothing was produced in support of their plea. Hence, 1 do not find the required force in the contention of the party and disallow the refand on this count. As regards denial of refund claim of Rs. 30,900/- with respect to invoices appearing at serial nos. 19 and 20 relating to Real Estate Agent's Services the appellant took plea that the said service were specifically approved by the Development Commissioner and appeared under Serial No. 7 of Group-I of the default list approved by the Dy. Development Commissioner, Noida SEZ, dated 23.05.2011. I have carefully perused the above default list approved by the DY. Development Commissioner, NSEZ, Noida dated 23.05.2011 and found that the same was issued in respect of all u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Invoices were not proper invoices in terms of Rule 2(1) and Rule 9 of Cenvat Credit Rules, 2004, in order to avail the benefit of Refund under the Notification No. 17/2011-ST dated 01.03.2011. C) The invoices were not produced before the Department: - In this regard, I find that the refund has been rejected by the adjudicating authority on account of non-production of the concerned invoices for which the party now claimed that they had submitted the same in their reply to SCN. Nothing in this regard has been produced before me to substantiate their claim. They have further submitted, during personal hearing, a list of default services approved by the approval Committee held on 26.09.2013 in terms of Notification No. 12/2013-ST dated 01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id amount was required to be paid in cash. The reliance placed by the appellant on Board Circular No. 142/11/2011- ST dated 18.05.2011 does not provide any help to them as it says that proportionate amount of service tax paid on shared services that have not been refunded after applying the formula in paragraph 2(d), would be available to the DTA units of the entity as Cenvat credit, for further utilization in payment of output service tax liability. The Circular nowhere talks about the availability of Cenvat credit for output service tax liability of SEZ unit in relation to services rendered in DTA area. Hence, the amount is recoverable along with interest. 3.1 Have heard Shri Vikas Singh, Advocate for the appellant and Shri A.K. Choudhary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the services on which service tax is leviable under section 66B of the said Act, received by a unit located in a Special Economic Zone(hereinafter referred to as SEZ) or Developer of SEZ and used for the authorised operations, from the whole of the service tax, education cess and secondary and higher education cess leviable thereon. 4.3 Refund claims filed by the appellant in terms of the Notification 40/2012-ST were rejected/ modified by the revenue authorities on similar ground. These refunds were considered by me in the Final Order No. 70277-70280 of 2023 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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