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2017 (6) TMI 1029 - AT - Service TaxRefund claim - N/N. 9/2009-ST dated 3.3.2009, as amended, by N/N. 15/2009-ST dated 20.05.2009 - case of Revenue is that it is for the appellant to establish that they did receive the approved services in relation to the operation by them as co-developers inside the SEZ - Held that: - the terms of the agreement and other documents like invoices will indicate the nature of service received by the appellant and then, the correct classification of such taxable service can be ascertained from the same. We note that as long as it is satisfied that the appellant have discharged service tax and the services received by them are falling under overall categories of approved services, the refund claim should be considered for sanction. Adequate documentary support has been placed before us to support the claim of the appellant that they did discharge the service tax on the services received. Extended period of limitation - Held that: - when the original claim was filed in time, as recorded by the Original Authority, the same should be considered for verification and sanction - extended period not invoked. The matter is remanded back to the Original Authority for examining the refund claims for sanction - appeal allowed by way of remand.
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