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2015 (12) TMI 882 - CESTAT BANGALORE

2015 (12) TMI 882 - CESTAT BANGALORE - TMI - 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 the decision in the case of Tata Consultancy Services Ltd. Vs. CCE (LTU), Mumbai [2012 (8) TMI 500 - CESTAT, MUMBAI]. - In the case of Tata Consultancy Services the Tribunal had taken the view that once the .....

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. - Decided in favour of assessee. - ST/696/2012-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 - 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 Murthy: Even though only one appeal has been listed for consideration today, the learned counsel submits that the order-in-appeal deals with 8 claims which were dealt with, in 8 orders-in-original. She submits that in all the .....

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also be taken up today. Learned 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 on services which are used in the authorized operation to SEZ unit. The claim was made under Notification No. 9/2009-ST dated 03.03.2009. All the refund claims have been rejected on the ground that the services did not have n .....

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