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TMI Blog2013 (2) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices of various service providers for the manufacturing of pharma goods. The appellant had filed a refund claim for the service tax paid by them on the various services received in their unit in SEZ. The lower authorities have allowed the refund of the service tax paid on few of the items while denying the refund on the service tax paid on Event Management, CHA Services, Management Consultancy, Commercial Training & Coaching Services, Testing, Management and Business Consultancy Service by overseas service provider, Maintenance & Repair Service on the ground that the appellant failed to provide details as to services were wholly used in SEZ and that they were not in the approved list of services and that the said services are of the natur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there is nothing on record to show that these services were for the purpose of unit situated in the SEZ and in respect of testing and analysis services it is his submission that what material was sent out and what material was received back, could not be correlated from the invoices raised by the service provider of the testing and analysis. 5. I have considered the submissions made at length by both sides and perused the records. 6. I find that the entire issue is only regarding denial of refund claim of the service on the services which are procured by SEZ for manufacture and export of goods. I find that the main objection of the Revenue is that these services are not included in the approved list of specified services r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Committee which has examined this issue has issued a specific certificate to the appellant indicating the various services received by the appellant and justification for use of such services in relation to authorized operations, The jurisdictional Commissioner of Central Excise is also a member of this Approval Committee. Once the Approval Committee has given the nexus and the justification, it was totally unwarranted on the part of the adjudicating authority and the appellate authority to go into this question and come lo their own findings in the matter. Therefore, rejection by the lower authorities of the refund claims of the service tax paid on various services on this grounds is bad in law and is accordingly set aside. 6.2 Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led for refund of the service tax paid under the provisions of Section 11B of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. If the appellant is eligible for refund under Section 11B, then the same cannot be denied on the ground that the claim was made under Notification No.09/2009-ST. In this case, there is no dispute that the services were provided in relation to the authorized operations of the appellant within the SEZ. From the records it is seen that the appellant has filed the refund claim within the tine period provided for in Section 11B and the appellant has borne the incidence of taxation. 6.3 Services provided to a SEZ or unit in the SEZ is deemed as export as per the provisions of Section 2 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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