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2019 (1) TMI 180 - AT - Service TaxRefund of service tax paid - SEZ unit - specified input services used for the services exported by them during the period from January 2016 to March 2016 - denial of refund on the ground that approval of the list of taxable services from Unit Approval Committee is mandatory and the said input services have not been approved by the Unit Approval Committee of SEZ - Held that:- The appellant is a SEZ unit and as per Section 26 read with Rule 31 of SEZ Rules 2006 along with Section 51 of SEZ Act, the SEZ Act has overriding impact over other laws and SEZ units are exempt from payment of service tax for any service which is used for their authorized operations. This issue is no more res integra and has been settled by Tribunal in the case of Mast Global Business Services India Pvt. Ltd. [2018 (9) TMI 258 - CESTAT BANGALORE], wherein on similar set of facts, this Tribunal held that even if the services are not mentioned in the Unit Approval Committee’s list, refund is to be sanctioned. Refund allowed - appeal allowed - decided in favor of appellant.
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