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2015 (12) TMI 882 - AT - Service TaxDenial of refund claim - SEZ - Notification No. 9/2009-ST dated 03.03.2009 - services did not have nexus with the authorized operations - Held that:- While rendering the decision in favour of the appellant in that case, the Tribunal had relied upon the decision in the case of Tata Consultancy Services Ltd. Vs. CCE (LTU), Mumbai [2012 (8) TMI 500 - CESTAT, MUMBAI]. - In the case of Tata Consultancy Services the Tribunal had taken the view that once the Approval Committee which has the Commissioner of Customs also as a Member issues certificate that services received by the assessee are in relation to their authorized operations, subsequently a contradictory decision cannot be taken by the officers of Customs. As regards services wholly consumed within SEZ, even though there is no necessity to discharge service tax liability, it was held that this does not mean that in a case where service tax has been paid, assessee is not eligible for refund. - Decided in favour of assessee.
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