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2015 (3) TMI 182 - AT - Service TaxDenial of refund claim u/s 11B - SEZ - assessee claimed refund of service tax paid thereon under Notification No.9/2009-ST dated 3rd March, 2009, as amended by Notification No.15/2009-ST dated 20th May, 2009 - Department was of the view that the services consumed within the SEZ are exempt from tax. Hence, no refund can be claimed on such exempt input services under the Notifications - Held that:- Following decision of Tata Consultancy Services [2012 (8) TMI 500 - CESTAT, MUMBAI] and Wardha Power Company [2012 (5) TMI 289 - CESTAT, MUMBAI] - Thus the appellant is eligible for refund of service tax paid on input services wholly consumed within SEZ under the provisions of section 11B of the Central Excise Act, 1944, read with section 83 of the Finance Act, 1994, subject of course to the satisfaction of conditions stipulated therein - Decided in favour of assessee.
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