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2016 (9) TMI 897 - AT - Service TaxSEZ unit - Refund claim - Notification No. 40/2012-ST dated 20/6/2012 - period involved is October 2011 to December 2012 - service tax paid on the services provided to them for authorized operations as per various notifications issued from time to time - provisional services rendered by Chartered Accountant as well as those of training of employees - Held that:- I have perused invoices issued in respect of the CA services. There are three invoices issued to M/s Cummins India Ltd., I find that all the three invoices are issued to M/s Cummins India Ltd. However, it is clearly mentioned that it is to the account of M/s Cummins Technologies India Pvt. Ltd., the appellant in the present case. In as much as these services have been rendered to the appellant s SEZ unit as well as are covered in the approved list of services, I find no justification for denial of the refund. Refund claim - invoices issued by CHA do not show the service tax paid by the service providers engaged by them - Held that:- I find that the claim of refund of service tax made under such invoices by the CHA has been denied by the authorities below for the reason that the invoices issued by the service provider, i.e. CHA, do not indicate the full amount of service tax. However, it is evident that all the service providers engaged by the CHA have all render service on account of the appellant SEZ unit. The issue is no more res-integra and have come up before the Tribunal in the past and in such cases the refund stands allowed. Refund claim - training of employees - Held that:- I have seen the three invoices. All three invoices are in favour of appellant and indicate clearly the service tax amounts. Since Commercial & Training and Coaching Services approved for authorized operations, I find no justifiable reason to reject the refund. - Decided in favour of appellant
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