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2019 (7) TMI 1789 - AT - Service TaxRefund of Service Tax - proportionate service tax credit paid and distributed, as Inputs Service Distributer (ISD) on invoices, by the Head Office of the appellant - refund rejected on the ground of non approval of the list of service in terms of SEZ Act by the Development Committee - HELD THAT:- The Notification No. 9/2009, 15/2009 and 17/2011 are preceding notifications to Notification No. 40/2012 dated 2.06.2012, under which the present refund claims have been filed. All these notifications pertains to SEZ and have identical provisions. For the denial of refund on account of “Business Exhibition Service” to the appellant for displaying of their goods in exhibition, the issue is decided by the Chandigarh Bench of this Tribunal in NEW SWAN ENTERPRISES VERSUS COMMISSIONER OF C. EX., LUDHIANA [2016 (9) TMI 1486 - CESTAT CHANDIGARH], wherein it has been held that the “Business Exhibition Service” is for the display of goods in the exhibition, which is ultimately for the business promotion activities and therefore, the activity is having nexus with the manufacturing business of the appellant - Similar is the case of the appellant, who has consumed the business exhibition service for conducting display of their product in exhibition at Chicago, through Trident Exhibiters, Noida. It is also evident from the invoice of Trident, dated 09.11.2012, that the service pertained to the Appellant’s unit only. In view of above, the Appellant has rightly availed the Cenvat Credit on “Business Exhibition Service”, and it is refundable to it in terms of the Notification. The impugned order is therefore, not sustainable. Appeal allowed - decided in favor of appellant.
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