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2018 (11) TMI 1463 - AT - Service TaxSEZ unit - refund of service taxes paid - services which were used in the authorized operations of the SEZ units - rejection of refund claim on the ground that the operations such as sales, marketing, HRD, etc., were not included in the authorized operations - N/N. 09/2009 - N/N. 15/2009. Held that:- Apparently, the services that are provided by the appellant in the case on hand find place in the list of specified services approved by the UAC. Therefore, the position is that the appellant having manufactured footwear, etc., is certainly not for self-consumption and therefore, the same are required to be sold/marketed and thus the reasons given by the adjudicating authority are illogical. The Approval Committee has issued the LoA and the same is issued by the Development Commissioner, Government of India, Ministry of Commerce and Industry, Department of Commerce after examining the nexus and therefore, the Revenue cannot sit over the judgement of the certificate - The certificate of approval of services by the UAC makes it further clear that the list of specified services which are rendered in relation to the authorized operation has granted this specific certificate and therefore, the approval cannot be questioned by the Revenue since the jurisdictional Commissioner of Central Excise is also a member of the Approval Committee. The Mumbai Bench of the Tribunal in the case of Tata Consultancy Services Ltd. [2012 (8) TMI 500 - CESTAT, MUMBAI] has held that Once the Approval Committee has given the nexus and the justification, rejection by the lower authorities of the refund claims of the service tax paid on various services on this ground is bad in law. Appeal allowed - decided in favor of appellant.
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