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2019 (2) TMI 210 - AT - Service TaxRefund of service tax - rejection on the ground that the input services are not used with the SEZ area and also that the input services are not used for authorized operations - Held that:- Almost all the activities, which are related to the business of assessees would be covered within the definition of "input services". In various decision of the Tribunal as well as various High Courts, the services in the nature of Air Travel Agents Service, Architect Services, Courier Services, Custom House Agents Service and Repair & Maintenance Services have been held to be eligible for credit - the rejection of refund claim on the ground that the input service do not have nexus with the manufacturing activity of the appellants is without basis. Rejection on the ground that input services having been consumed fully within the SEZ area and also that the services are not used for authorized operations - Held that:- Though, the department alleges that the services are not used for authorized operations, the impugned services like Air Travel Agents Service, Architect Services, Courier Services, Custom House Agents Service and Repair & Maintenance Services etc., is consumed by the appellants for the purpose of the authorized operations as SEZ developer - refund cannot be rejected on this ground. Appeal allowed - decided in favor of appellant.
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