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DELL INDIA PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, BANGALORE

2015 (12) TMI 882 - CESTAT BANGALORE

Denial of refund claim - SEZ - Notification No. 9/2009-ST dated 03.03.2009 - services did not have nexus with the authorized operations - Held that:- While rendering the decision in favour of the appellant in that case, the Tribunal had relied upon t .....

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r of Customs also as a Member issues certificate that services received by the assessee are in relation to their authorized operations, subsequently a contradictory decision cannot be taken by the officers of Customs. As regards services wholly consu .....

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012-SM, ST/697/2012-SM, ST/698/2012-SM, ST/700/2012-SM, ST/701/2012-SM, ST/702/2012-SM, ST/703/2012-SM - 21157-21163/2015 - Dated:- 12-5-2015 - B S V Murthy, J. For The Appellant : Ms Pallavi, Adv. For The Respondent : Mr Mohd Yusuf, AR Per: B S V Mu .....

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are the same. Therefore she submits that the Tribunal may pass a common order rather than hearing each appeal separately. She also submits one more appeal has been listed tomorrow and the remaining 6 are yet to be listed. Out of the remaining 6 appea .....

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earned AR has no objection. Accordingly 7 appeals against the common impugned order-in-appeal as listed above are taken up for consideration and a common order is passed. 2. The appellant is a SEZ unit and filed claim for refund of service tax paid o .....

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perations and therefore it cannot be said that they were used in the authorized operations. Even though the services in respect of which refund of tax paid has been claimed were in the list of approved services by the Approval Committee, in the absen .....

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vices wholly consumed within the SEZ and the service provider can obtain the services without paying the tax. Therefore in respect of the services covered by this Notification, the appellant should not have claimed refund instead should have availed .....

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tand taken by the Revenue in the orders passed by the lower authorities. 4. The learned counsel submitted that the very same issues had been considered by the Tribunal and this Tribunal vide Final Order Nos. 20664-20665/2015 dated 10.03.2015 in respe .....

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