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2014 (10) TMI 246 - CESTAT BANGALORERecovery of Refund of service tax - Revenue contended that refund in respect of SEZ operation was sanctioned erroneously - Held that:- Notification No. 9/2009, we find that according to Notification No. 9/2009, the exemption which is implemented in the form of cash refund of taxes paid is available when services are received and used ‘in relation to’ the authorized operations. The question that arises is whether the factory building can be considered as one constructed in relation to authorized operations. Since what was being constructed was factory building there cannot be any doubt, as regards service tax benefit used in construction of building. First of all in the ‘input service’ definition itself, services used in relation to construction of a factory building are considered as input services and further it cannot be said that services used in relation to factory building are not used in relation to authorized operation in view of the observation that building as such has to be considered as used in relation to authorized operations. Prima facie we find that appellant has a strong case on merits and therefore there will be waiver of pre-deposit and stay against recovery for a period of 180 days from the date of this order - Stay granted.
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