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2018 (8) TMI 961 - AT - Service TaxRefund of Service Tax - rejection of refund on the ground that many services were consumed wholly with the SEZ - whether the appellant is entitled for refund of service tax paid on input service received in their units which is an SEZ Unit under N/N. 15/09-ST? - Held that:- The issue is no more res-integra and is decided in the case of Sears IT & Management Services (I) Pvt. Ltd. [2017 (9) TMI 888 - CESTAT MUMBAI], where it was held that From the plain reading of clause (c) of the N/N. 9/2009-ST, it is clear that the exemption by way of refund is not available to the services consumed wholly within the Special Economic Zone however as per the first para of the notification all the services provided in relation to authorized operations in a SEZ and received by SEZ unit are exempted therefore the services received by the appellant even though consumed wholly within the SEZ are exempted per se. The impugned order is set aside - appeal allowed - decided in favor of appellant.
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