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2019 (3) TMI 2020 - AT - Service TaxRefund of the service tax paid for services used for authorized operations of SEZ - denial on the ground of nexus with authorized operations - HELD THAT:- The service tax paid on services used by the appellants for authorized operations are exempted by N/N. 2/2013 and the precursor Notification No.40/2012 on fulfillment of the conditions stated therein. Para 3(1) states that the services are to be approved by Approval Committee - In the present case all the services listed in the table above have been approved by the Approval Committee. In such circumstances, the department cannot reject the refund claim stating that these are used only for facilitation of employees and not for authorized operations. The Tribunal in the case of COMMISSIONER OF SERVICE TAX PUNE VERSUS EATON TECHNOLOGIES PVT LTD. [2016 (1) TMI 1191 - CESTAT MUMBAI] had occasion to analyze the very same issue and dismissed the department’s appeal filed against sanction of refund. The rejection of refund is unjustified. The impugned order to the extent of rejecting the refund in respect of the five services given in the table above is set aside - Appeal allowed.
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