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2016 (9) TMI 842 - AT - Service TaxRefund claim - Notification No. 40/2012-S.T. - SEZ unit - service tax discharged by them under Reverse Charge Mechanism for the services rendered by an entity situated abroad or otherwise - period involved is April, 2013 to June, 2013 - Held that:- it is undisputed that appellant, SEZ, has one of the director of the board who is a citizen of foreign country, various payments such as insurance premium are paid abroad and appellant reimbursed such insurance premium. It is also undisputed that the appellant has discharged the services tax liability in Reverse Charge Mechanism. It is found that the claim of the learned counsel that services rendered would fall under the category of “Business Auxiliary Services” is already addressed by the adjudicating authority as well as first appellate authority and I find no reason to disagree with such findings of the first appellate authority. Hence, appellant has not listed “any other services” with the Development Commissioner for their authorized operations, in the absence of any permission from the Development Commissioner to use said services, the discharging the service tax liability, would not automatically entail availment of Cenvat credit. - Decided against the appellant
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