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2017 (3) TMI 378 - AT - Service TaxSEZ unit - Refund claim - denial on the ground that the appellant had taken CENVAT credit on input services - N/N. 17/2011-ST dated 01 .03.2011 - whether the appellants have fulfilled the condition 2(g) of the N/N. 17/2011-ST when they have taken the CENVAT credit and reversed the same before filing the refund claim? - Held that: - reliance was placed in the case of Hello Minerals Water Pvt. Ltd., Vs. Union of India [2004 (7) TMI 98 - ALLAHABAD HIGH COURT ], where it was held that reversal of Modvat credit amounts to non-taking of credit on the inputs. Hence the benefit has to be given of the notification granting exemption/rate of duty on the final product since the reversal of the credit on the input was done at the Tribunal’s stage. The Ld. AR, has pointed out that in the case of SEZ the condition has to be complied being mandatory. However, the Ld. AR, has not been able to convince as to how the said condition which is similar in all the notifications discussed in the case laws would stand on a different footing. Rejection of refund is unjustified - appeal allowed - decided in favor of appellant.
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