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2016 (6) TMI 683 - AT - Service TaxRefund claim - Information Technology Software Services and Commercial Coaching and Training Centre Service - Service tax paid on specified services like Telecommunication service, Management or Business consultant service, Business Auxiliary service, Air travel agent service, cleaning service and Commercial training and coaching service used for authorised operations in SEZ Zone in terms of Notification No.17/2011-ST, dated 01-03-2011 - Appellant was not required to pay service tax on subject services. Held that:- there is no dispute that the subject services are duly included in the approved list of services and also that they are utilised for the authorised operations of the SEZ unit of the Appellant. The reason for rejection is that as per the notification No.17/2011 dated 01-03-2011, the services are eligible for exemption. That when the appellant need not pay the service tax, they are not eligible for refund. The plain language of the notification makes it clear that there is no bar from an assessee from paying tax and then claiming refund as the services are exempted. The exemption from payment of service tax on wholly consumed services is only optional. Therefore, by following the judgments laid in Zydus BSV Pharma (P)Ltd Vs CST, Ahmadabad [2013 (6) TMI 106 - CESTAT AHMEDABAD] and Credit Suisse Service India Pvt.Ltd Vs CCE, Pune III [2015 (2) TMI 474 - CESTAT MUMBAI], I hold that appellant is eligible for refund of ₹ 1,59,483/-. - Decided in favour of appellant with consequential reliefs.
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