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2019 (2) TMI 588 - AT - Service TaxSEZ Unit - refund of service tax paid - renting of immovable property services - period from October 2008 to October 2011 - rejection on the ground of non-availability of approved list of services during the period of receiving the input services itself. Held that:- The appellant being SEZ is entitled to refund of Service Tax paid on input services used for authorized operations - Further, as per Notification No. 12/2013-ST dated 01.07.2013, the only requirement is that the appellant is required to file the list of approved services which have been used by them for authorized operations - Further, in this case, it is found that the appellant has subsequently obtained the approval from the Unit Approval Committee of the SEZ and the said certificate is placed on record but the Commissioner (A) has held that the said approval was obtained from the competent authority on 25.10.2011 and therefore, after the approval, he has allowed the refund and prior to that he has rejected the same. Further, in view of the settled legal position by various decisions relied upon by the appellant, condition of approval from UAC is not a mandatory requirement as per SEZ Act vide Section 51 of the SEZ Act which has an overriding effect over the provisions of any other law. Refund allowed - appeal allowed - decided in favor of appellant.
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