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2019 (1) TMI 775 - AT - Service TaxSEZ Unit - refund of service tax paid - rejection on the ground that the appellant had failed to establish nexus between the service received and provided for authorized operations in SEZ - whether the appellant is entitled to refund of service tax paid on various input services used by them in the SEZ for authorized operations? - Held that:- On going through the sample documents submitted by the appellant, it is found that the invoices were addressed to the appellant and payment of service tax is duly indicated in the said invoices and payment of service charges is entered in the journal voucher enclosed along with the invoices issued by the service providers. The appellant has categorically submitted that besides the activity of generation of electricity in the SEZ area, in no other activity is carried out by them where the input services have been used. Two refund claims which were also rejected as barred by limitation - Held that:- Initially these claims were filed in time but voluntarily withdrawn by the appellant and again filed after six months. The department ought to have condoned the delay in filing the application for the second time. Appeal allowed - decided in favor of appellant.
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