TMI Blog2015 (9) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 unit of SEZ. It is claim of the appellant that communication of approved services, communicated to them by the developer on 02.01.2012 already stood approved during the period of September 2010 to J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No : ST/11749/2013 - Order No. A/10300 / 2015 - Dated:- 20-3-2015 - MR. H.K. THAKUR, J. For The Appellant : Shri Nikhil Virkar, (Section Head) For The Respondent : Shri L. Patra, AR Per: H.K. Thakur This appeal has been filed by the appellant against OIA No. SRP/554/VDR-II/2013 dated 13.03.2013. 2. Sh. Nikhil Virkar (Section Head) appearing on behalf of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing on behalf of the Revenue argued that as per the communication letter dated 02.01.2012 written by Dahej SEZ to the appellant there is no indication that the list of 91 services enclosed along with this letter stood approved during the period of September 2010 to January 2011. 4. Heard both sides and perused the case records, it is observed from Clause 2 of Notification No. 9/2009-ST, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 5. In view of the above observations order passed by the first appellate authority is set-as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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