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M/s Ugam Solutions Sez Pvt Ltd Versus Commissioner of Central Excise, Coimbatore

2015 (10) TMI 2151 - CESTAT CHENNAI

Refund of CENVAT Credit - Export of Services - Revenue denied refund on grounds that it is specifically governed by Notification No.9/2009-ST and appellant should have chosen that route instead of submitting its claim under Rule 5 of Cenvat Credit Ru .....

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provision - Revenue ought not to deny the route of processing refund through section 11B of the Central Excise Act, 1944 - Refund is due to and admissible to appellant - Decided in favour of assessee. - ST/41220/2013 - Final Order No. 41228/2015 - D .....

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nput services used to provide export of services not being possible to be utilised were accumulated. That is required to be refunded. But Revenue denied such claim on the ground that it is specifically governed by Notification No.9/2009-ST, dated 03. .....

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oubt Notification No.9/2009, dated 03.03.2009 has made a provision to avail the taxable service without payment of service tax or paying service tax to avail specified services and claim refund. But such provision does not ipso facto take away the ri .....

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attention to the spirit of the notification in question. Perusal of the notification throws light that taxable services availed by a unit located in SEZ or developer of SEZ is tax free. There are two options given to them. One is pay the tax on the s .....

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ial type of units located in SEZ or the developer thereof. But this measure does not create an embargo on the service recipient who avails the taxable services paying service tax and entitled to Cenvat credit thereof as well as entitled to refund of .....

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t in so far as the provision is not made in respect of certain aspects under the Finance Act, 1994, for that purpose, the provisions of Central Excise Act, 1944 is applicable. One such provision is the refund, which is governed by Section 11B of Cent .....

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