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Trizetto India Pvt Ltd Versus Commissioner Of Central Excise, Pune-Iii

2015 (5) TMI 453 - CESTAT MUMBAI

Denial of refund claim - SEZ unit - Notification 17/2011-ST dated 01/03/2011 - Rejection has been made only on the ground that the approval committee of the concerned SEZ issued the certificate on 09/12/2011 - Held that:- There is no dispute that the .....

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ause there was a delay in grant of approval, that cannot take away the right accrued to the appellant for exemption from service tax in respect of the input services. The ratio of the decision in the case of Global Wool Alliance Pvt. Ltd. (2011 (2) T .....

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16-3-2015 - P R Chandrasekharan, Member (T),J. For the Appellant : Shri Pralhad J Mandhane, CA For the Respondent : Shri S V Nair, Asstt. Commissioner (AR) ORDER Per: P R Chandrasekharan: The appeal arises from Order-in-Appeal No. PUN-EXCUS-003-APP- .....

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id on input services which were used in export of the output services for an amount of ₹ 2,01,954/- for the quarter October, 2011 to December, 2011. Rejection has been made only on the ground that the approval committee of the concerned SEZ iss .....

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as SEZ in August, 2011. Immediately thereafter, they had applied for approval of input services required for the rendering of output service to approval committee of the SEZ on 12/08/2011. After conducting necessary verification, the committee finall .....

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elay in grant of approval cannot affect the vested right accrued to the appellant. Therefore, the rejection of the refund claim vide the impugned order on the ground of obtaining approval belatedly is clearly unsustainable in law. He would also draw .....

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stic, tariff area prior to grant of permission from the Development Commissioner, which was obtained subsequently, was allowed by this Tribunal. The ratio of the same would apply in the present case and, therefore, it is his submission that the appel .....

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appellant though in August, 2011 was subject to submission of undertaking, etc. which was made subsequently and, thereafter, the approval was granted. In these situations, the delay in obtaining the approval cannot be considered as a mere procedural .....

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