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2015 (9) TMI 530 - CESTAT AHMEDABAD

2015 (9) TMI 530 - CESTAT AHMEDABAD - TMI - Denial of refund claim - SEZ unit - receipt of services - egal Consultancy Services were not included in the list of services approved by the developer during the relevant period when services were availed - Held that:- It is observed from Clause 2 of Notification No. 9/2009-ST, dated 03.03.2009 and later claim considered under Notification No. 17/2011-ST, the exemption by way of refund is admissible if, the services are approved by the developer or un .....

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to January 2011 for which refund has been claim by the appellant. In the interest of Justice, as the refund relates to export of goods by the appellant, a certificate should be produced by the appellant from the developer that the approved services by the approval committee of the developer communicated to the appellant Vide Letter Dated 02.01.2011 stood approved and were applicants for the period September 2010 to January 2011. - Impugned order is set aside - Decided in favour of assessee. - Ap .....

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ot included in the list of services approved by the developer during the relevant period when services were availed. It is the case of the appellant that default list of services approved by development Commissioner Dahej SEZ was made available to the appellant through a communication dated 02.01.2012 as discussed by the first appellate authority in para 8 of OIA dated 13.03.2013. That though Legal Consultancy Services , mentioned against Serial No. 43 of the default list of specified services, .....

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