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2019 (9) TMI 1691 - AT - Service TaxRefund of Service tax paid - various specified services used in or in relation to authorized operation in the SEZ - applicability of Notification No.9/2009-ST, dt.03.03.2009 as amended vide Notification No.15/2009-ST, dtd. 20.05.2009 - HELD THAT:- The club or association service is initially not included in the approved list, but later forming a part of the approved list. Hence, refund cannot be denied to the Appellant in view of the judgment in the case of Biocon Ltd [2019 (2) TMI 873 - CESTAT BANGALORE]. Similarly, since the service tax paid on life insurance service of the employees of the Appellant being included in the approved list, refund on this count cannot be denied to them in view of the judgment in the case of Tata Consultancy Services Ltd’s case [2012 (8) TMI 500 - CESTAT, MUMBAI]. Also, various input services which are wholly consumed within the SEZ, the service tax paid on such services cannot be denied as refund, in view of the principle of law laid down in the case of Barclays Ltd’s case [2015 (2) TMI 146 - CESTAT MUMBAI]. The impugned order being devoid of merit, is set aside - Appeal allowed.
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