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2019 (6) TMI 902 - CESTAT ALLAHABAD100% EOU - Refund of CENVAT credit - input services - denial of refund on the ground that the input services have no nexus with their output services - HELD THAT:- Tribunal in the case of TATA CONSULTANCY SERVICES LTD VERSUS COMMISSIONER OF CENTRAL EXCISE & ST (LTU), MUMBAI [2012 (8) TMI 500 - CESTAT, MUMBAI] has held that services used in relation to authorized operation in SEZ would be eligible to refund under Section 11B of the Central Excise Act, 1944 as applicable to service tax vide Section 83 of Finance Act, 1994 and it cannot be denied on the ground that they were ineligible to claim the same under Notification No.09/2009-ST. Refund allowed - appeal allowed - decided in favor of appellant.
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