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2018 (9) TMI 653 - AT - Service TaxRefund claim - services consumed within SEZ - in respect of services consumed within the SEZ unit, whether the Service Tax paid on such services is refundable even before the amendment of notification 09/2009-ST by amendment N/N. 15/2009-ST dated 20.05.2009? Held that:- Identical issue came up in the case of M/S. SEARS IT & MANAGEMENT SERVICES (I) PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-III [2017 (9) TMI 888 - CESTAT MUMBAI], where it was held that there is no dispute that the service tax was paid on such services which are otherwise exempted. Therefore the appellant is entitled for the refund but not under N/N. 9/2009-ST but under Section 11B of the CEA, 1944. Refund allowed - appeal allowed - decided in favor of appellant.
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