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2017 (9) TMI 506 - AT - Service TaxSEZ unit - refund of service tax paid - N/N. 12/2013-ST - whether the appellant has the list of approved services of which he is claiming the refund claims or otherwise? - Held that: - the application for the approval of the list of services requires services for use in SEZ operations was filed on 16.08.2012 which was subsequently approved on 22.11.2013 in a meeting held on 19.07.2013 - an identical issue came up before the Tribunal in the case of Trizetto India Private Ltd. [2015 (5) TMI 453 - CESTAT MUMBAI], where it was held that Merely because there was a delay in grant of approval, that cannot take away the right accrued to the appellant for exemption from service tax in respect of the input services - appeal allowed - decided in favor of appellant.
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