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2015 (9) TMI 530 - AT - Service TaxDenial of refund claim - SEZ unit - receipt of services - egal Consultancy Services were not included in the list of services approved by the developer during the relevant period when services were availed - Held that:- It is observed from Clause 2 of Notification No. 9/2009-ST, dated 03.03.2009 and later claim considered under Notification No. 17/2011-ST, the exemption by way of refund is admissible if, the services are approved by the developer or unit of SEZ. It is claim of the appellant that communication of approved services, communicated to them by the developer on 02.01.2012 already stood approved during the period of September 2010 to January 2011 which included ‘Legal Consultancy Services’. However, on perusal of letter dated 02.01.2012 issued by the Assistant Development Commissioner, Dahej SEZ, it is not clear whether the list 91 services approved by the developer were existing in the approved list during the period September 2010 to January 2011 for which refund has been claim by the appellant. In the interest of Justice, as the refund relates to export of goods by the appellant, a certificate should be produced by the appellant from the developer that the approved services by the approval committee of the developer communicated to the appellant Vide Letter Dated 02.01.2011 stood approved and were applicants for the period September 2010 to January 2011. - Impugned order is set aside - Decided in favour of assessee.
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