TMI Blog2015 (4) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... s relying on the decisions of this Tribunal in the case of Tata Consultancy Service Ltd. (2012 (8) TMI 500 - CESTAT, MUMBAI) - Accordingly, the impugned order is set aside - Decided in favour of assessee. - Service Tax Appeal No. 57404 of 2013-ST(SM) - Final Order No. A/50401/2015-ST(SM) - Dated:- 12-2-2015 - Ashok Jindal, Member (T),J. For the Appellants : Shri Nageshwar Rao Ms Shayree Basu Mulllick, Adv. For the Respondent : Shri V P Batra, AR ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order rejecting the refund claim filed under notification No. 9/09 on the premise that same is barred by limitation and services of CHA and scientific and engineering services were not approved servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be allowed. He further relied on the decision of Tata Consultancy Services Ltd. (supra) to say that the services provided to SEZ unit or a unit is deemed as exporter, therefore, they are entitled to refund claim on the service tax paid on services received by them. 4. On the other hand, learned AR opposed the contention of learned Counsel and submits that as per notification No.9/09, the refund claim is to be filed within 6 months from the date of payment towards services received. Admittedly, the appellants has filed the refund claim beyond the statutory period, therefore, their refund claim is barred by limitation. He further submits that services of CHA and engineering services were not sought by the appellant for approval. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art of the adjudicating authority and the appellate authority to go into this question and come to 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 ground is bad in law and is accordingly set aside. 6.2 Coming to the next question, whether in respect of the services which were wholly consumed and which were fully exempt from payment of duty, whether the appellants can be granted refund under Notification No. 09/2009-ST dated 3.3.2009 as amended by Notification No. 15/2009-ST dated 20.5.2009 through which amendment a condition was inserted stating that the refund procedure prescribed under the said Notification shall apply only in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant within the SEZ. From the records it is seen that the appellant has filed the refund claim within the time 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 (m) (ii) of the SEZ Act, 2005 and as per Rule 31 of the SEZ Rules, 2006, the appellants are entitled for exemption from payment of service tax on the services which are used or provided to a unit in the SEZ. As per Section 51 of the said SEZ Act, the said provisions prevail over the provisions contained in any other law for the time being in force. It is the avowed policy objective of the Government of India that exports should not bear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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