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2015 (2) TMI 474 - CESTAT MUMBAIDenial of Refund claim - SEZ - appellant claimed refund of service tax paid on the input services received by them in terms of provisions of Notification No. 9/2009 dated 03.05.2009 as amended by Notification 15/2009-ST dated 20.05.2009 - Since the amended Notification provided for refund only in those cases where the services were not wholly consumed within the SEZ, the authorities below rejected the refund claim - Held that:- The Government has two schemes for granting exemption to services provided to SEZ Units where the services are wholly consumed within the SEZ the services being provided from outside are exempted from payment of service tax. Where these services were not wholly consumed within the SEZ, Notification 9/2009 read with Notification 15/2009 provided that the service receiver in the SEZ is eligible for refund of the tax paid on the input service. The matter is settled by the decisions of the Tribunal to the effect that even where the services are wholly consumed within SEZ, the Unit will be eligible for refund when tax has already been paid by the service provider. - Decided in favour of assessee.
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