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2018 (4) TMI 672 - AT - Service TaxRefund claim - services received by them in their Unit - rejection on the ground that the services were wholly consumed in SEZ and hence not eligible for refund - Held that: - From the provisions contained in Section 26(1)(e) of the SEZ Act, read with Rule 30(10) of the SEZ Rules, 2006, it can be seen that no service tax is payable on the services provided by a service provided to a SEZ unit. Further, Sec. 51 of the SEZ Act also makes an over-riding provision that SEZ Act shall have effect even if there is anything inconsistent contained in any other law for the time being in force or in any instrument having effect by virtue of any other law. N/N. 9/2009-S.T. and amended N/N. 15/2009-S.T. have been only issued to operationalize the exemption/ immunity available to SEZ unit under Sec. 26(1)(e) of the SEZ Act, 2005 and cannot bar the refund claim to the Appellant. The refund of service tax sought by Appellant cannot be rejected on the ground that the services were wholly consumed in SEZ and the Appellants are eligible for the refund. Some of the claim amount was rejected on the ground of excess claim in case of some invoices and that some of the invoices are not in Appellant's name or minor discrepancy. In such circumstances it is fit to remand the case back to the adjudicating authority to grant refund where the invoices were not in name of Appellant - appeal allowed by way of remand.
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