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2023 (5) TMI 1024 - AT - Service TaxSEZ unit - Refund claim - SEZ units are not liable for payment of service tax on the input services as per various notifications issued by the Government of India - input services or not - Renting of Immovable Property Services - Club & Association Membership Services - Waste Management Services - nexus with output services or not - Cleaning Services - Event Management Services - Business Support Services - supporting documents i.e. invoices / details not submitted - Common / shared input services utilised at both the premises i.e. within the SEZ and outside SEZ. Contention that Renting of Immovable Property Services, Club & Association Membership Services and Waste Management Services are not included in the list of specified services approved by SEZ authorities - HELD THAT:- The competent authority under the SEZ Act, i.e. the Development Commissioner after consideration of the facts and circumstances of the case of the appellants, had included all those disputed services in the list subsequently approved by him. However, such approved list was not examined by the authorities below and the refund applications were not considered favourably by them - Since, the relevant factual aspects are required to be examined at the Original stage, the matter should go back to the Original Authority for examination of the approved list subsequently issued by the Development Commissioner and also to examine the judgements delivered on this ground by the judicial forums. Denial of the refund benefit on the ground that certain services have no nexus with the output service - HELD THAT:- The authorities below have not specifically denied the fact that the appellant is operating as a SEZ unit for manufacture of electronic motor and such operations were as per the guidelines framed under the SEZ policy. In other words, there is no contra findings by the authorities below that the appellants are also engaged in the business of supplying the manufactured goods within the Domestic Tariff Area (DTA ). Thus, under such circumstances, since the entire goods were manufactured by utilizing the disputed services, the nexus between the input and the output services cannot be questioned by the refund sanctioning authority. However, the original authority had not examined or recorded any findings on the issue whether, the appellants have sold some goods within the DTA as a different unit. Therefore, on the ground of co-relation between the input service and the exportation of goods under the SEZ, the matter has to be verified again at the original stage. Non-submission of the documents for claiming the refund benefit - HELD THAT:- Learned Advocate appearing for the appellant submitted that all those documents are available with the appellants and the same can be submitted by them before the original authority for proper verification. Since, the appellants accept the facts that they have relevant documents in their possession, and for proper examination of those documents, the matter should also be remanded back to the original authority. Appeal allowed by way of remand.
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