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2019 (7) TMI 1464 - CESTAT HYDERABADSEZ unit - Refund of service tax paid on services used for SEZ authorized operations - various input services - Banking and Financial Services - Rent a Cab Service - Technical Inspection and Certification services - Technical Inspection service. Banking and Financial Services - denial of refund on the ground that bank advices issued by the bank based on which the appellant sought refund of service tax did not contain the name of the appellant at all - HELD THAT:- There is a lack of basic information essential even for the banking services - Learned CA submits that he would be in a position to collect relevant information to substantiate his claim that these documents pertain to the services received by them - it is deemed proper to remand the matter to the original authority to examine the documents that may be produced by the appellant - matter on remand. Rent a Cab Service - denial on the ground that the services were availed prior to the UAC approval - HELD THAT:- This denial was only in appeal ST/31215/2018. In appeal ST/31017/2018 the first appellate authority himself has given refund of service tax paid on Rent a Cab services holding that the approval received by the appellant post availment of services is sufficient. Accordingly, the refund of service tax paid on Rent a Cab services may be allowed in appeal ST/31215/2018 also - refund allowed. Technical Inspection and Certification services - denial on the ground that they had not produced any evidence of payment to the vendor - HELD THAT:- The original authority should get an opportunity to examine the evidence that may be produced by the appellant and decide about the entitlement of refund of service tax in respect of these invoices - matter on remand. Technical Inspection service - denial on the ground that the invoices are dated prior to the refund period - HELD THAT:- Learned CA submits that they had claimed refund in terms of Notification 12/2013-ST which does not require the invoices to be dated during the period of claim of refund. It only requires that only one claim of refund is made during the quarter - In view of the clarification provided by the learned CA, I hold that appellant is entitled for refund of service tax in respect of this amount - refund allowed. Appeal allowed in part and part matter on remand.
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