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2019 (3) TMI 971 - AT - Service TaxRefund of duty paid - services wholly consumed within SEZ - case of Revenue is that the Ld. Commissioner. while allowing the appeal has not seen that the condition 1(c) of notification no. 09/2009-ST dated 03/03/2009 was not complied with - Held that:- Since the service was wholly consumed within SEZ, the appellant is otherwise entitled for the refund. It is also observed that as regard the condition and documents, the Ld. Commissioner has given a categorical finding. Therefore, there is no infirmity in the order. On the identical facts, this tribunal has taken view in the case of Zydus BSV Pharma Pvt. Ltd. Vs. CST Ahmedabad [2018 (8) TMI 961 - CESTAT AHMEDABAD] has held that the exemption by way of refund is not available to the services consumed wholly within the Special Economic Zone however as per the first para of the notification all the services provided in relation to authorized operations in a SEZ and received by SEZ unit are exempted therefore the services received by the appellant even though consumed wholly within the SEZ are exempted per se. The appellant was rightly entitled for the refund - appeal dismissed - decided against Revenue.
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