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2019 (5) TMI 759 - AT - Service TaxSEZ Unit - Refund of service tax paid - service tax amount paid on specified services said to have been used for various operation in the SEZ under Notification No.12/2013-ST dated 1.7.2013 - refund rejected on the ground that the services are not approved by the Unit Approval Committee (UAC) without verifying the usage of the services - HELD THAT:- Both the authorities have not considered the usage of the input services procured by the appellant during the refund period. Further, the original authority should have verified the usage and the nexus of the impugned services with the authorized operations. In the case of TATA CONSULTANCY SERVICES LTD VERSUS COMMISSIONER OF CENTRAL EXCISE & ST (LTU), MUMBAI [2012 (8) TMI 500 - CESTAT, MUMBAI], it was held that services provided to SEZ or a unit in the SEZ is deemed as export as per the provisions of Section 2((m)(ii) of the SEZ Act, 2005 and as per Rule 31 of the SEZ Rules, 2006, the assessee is entitled for exemption from payment of service tax on the services which are used or provided to a unit in SEZ. Refund allowed - appeal allowed - decided in favor of appellant.
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