TMI Blog2015 (3) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - APPEAL NOS: ST/156, 564 & 565/2011; ST/23 & 219/2012 - - - Dated:- 28-3-2013 - Shri P. R. Chandrasekharan And Shri Anil Choudhary,JJ. For the Appellant : Shri Sagar Shah, C.A. For the Respondent : Shri S.G. Devalwar, Addl. Commissioner (AR) ORDER Per: P.R. Chandrasekharan: There are 5 appeals against 5 Orders-in-Appeal passed by the Commissioner of Central Excise, Appeals, Pune. As the issue involved is common and the appellant is also the same, we take up all the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gement Services and IT software services. Hence the appellant is before us. 3. The ld. Consultant for the appellant submits that the issue is covered in their favour by the decisions of this Tribunal in the case of Tata Consultancy Ltd. [2012-TIOL-1034-CESTAT-Mum] and Wardha Power Company [2012-TIOL-700-CESTAT-Mum] wherein it was held that refund of service tax paid on exempt services would be available under section 11B of the Central Excise Act, 1944, if not under notification No.9/2009-ST. He also relies on the clarification issued vide Circular No. 142/11/2011 dated 18-5-2011 wherein it has been clarified that refund route is the default option for all who intend to claim exemption granted by the notification. However an exception is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 66 of the Finance Act, 1994. The refund procedure given below for operationalising the exemption applies to services which are procured from outside in respect of which the service tax liability has to be discharged first and the refund claim subsequently. In the case of services which are wholly consumed within the SEZ, there is no necessity to discharge the service tax liability ab initio . That does not mean that in a case where service tax liability has been discharged, the appellant is not eligible or not entitled 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 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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