Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 34 - AT - Service TaxRefund - SEZ unit - Notification No. 9/2009 - Circular No. 114/8/2009-ST dated 20.5.2009 - Held that: the request made on behalf of the appellants is reasonable and hence the matter is remanded to the original authority for fresh consideration in regard to the time bar issue for the early part of the refund before whom the appellant shall submit the reasons backed by adequate evidence for the delay caused in applying for the refund claim for his consideration the impugned services were provided outside the zone and the appellants will be able to prove that these services were not consumed wholly within the SEZ, given a second chance - Hence in this regard also, the appeal is remanded to the original authority for consideration of the adequate evidence to be produced by the appellants to prove that they satisfy the requirement of sub-para (c) of the proviso to paragraph 1 of the Notification No. 9/2009 dated 3.3.2009 as amended by Notification No. 15/2009 dated 20.5.2009 - Appeal is allowed by way of remand
|