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2016 (3) TMI 673 - CESTAT CHENNAI

2016 (3) TMI 673 - CESTAT CHENNAI - 2016 (44) S.T.R. 649 (Tri. - Chennai) - Eligibility of refund claim on input services viz. Company Secretary Service, Chartered Accountant Service, Security Service, Legal Consultancy services etc - Rule 5 read with Notification No.12/2013 dt. 1.7.2013 - Appellant registered as Multi Product Special Economic Zone (MPSEZ)claimed refund of service tax on Company Secretary Service, Chartered Accountant Service, Security Service, Legal Consultancy services etc. us .....

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have been paid for the appeal suit. In bills it has been clearly mentioned that amount has been paid in connection with Appeal Suit which was related to Madurai Land Land Acquisition matters pending before Madurai Bench of the Hon’ble Madras High Court. From the challan dt. 29.3.2014, it is seen that the appellant have remitted the service tax under reverse charge under the services of legal consultancy service. Bills and remittances of service tax clearly confirms that appellant being a develop .....

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quential relief - Appeal No.ST/40661/2015 - Final Order No.40483/2016 - Dated:- 17-3-2016 - SHRI R. PERIASAMI, TECHNICAL MEMBER For the Petitioner : Shri P.C.Anand, Consultant For the Respondent : Shri L. Paneerselvam, AC (AR) ORDER The appeal is filed against the impugned order dt.23.12.2014 passed by Commissioner of Central Excise (Appeals), Madurai. 2. The issue relates to partial rejection of refund claim on inputs services under Rule 5 read with Notification No.12/2013 dt. 1.7.2013. The app .....

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or denying refund claim to that extent mainly on the services viz. Company Secretary Service, Chartered Accountant Service, Security Service, Legal Consultancy services etc. The adjudicating authority in his order sanctioned the refund claim of ₹ 71,69,349/- but rejected the refund of ₹ 18,13,434/- on the ground that no evidence was available supporting that these services were used towards authorized operation of SEZ. On appeal, the Commissioner (Appeals) upheld the order. 3. Ld. Co .....

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opy of bills, invoices raised by various clients towards legal fees under Company Secretary Service and under GTA service. He submits that as a developer of 2520 acres, the land was to be developed as a SEZ but it went into litigation and the appellant had associated as a developer with TIDCO as joint venture and they had to pay legal fees for that litigation i.e. Appeal Suit filed before the Madurai Bench of Hon ble High Court of Madras. The legal fees were paid to various advocates, Additional .....

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appellant being a developer is registered with Development Commissioner, MEPZ, Special Economic Zone, Chennai vide LOA No.F.2 (2)/2/2007 EP dt. 23.5.2007. On perusal of the Development Commissioners letter dt. 13.12.2003 wherein the unit of Approval committee has approved the list of specified services for claiming the benefit under Notification 12/2013. On perusal of the list of services which contained 47 services (annexed at pages 53, 54 of the paper book) vide Sl.No.7, 11, 21, 22, 26 & .....

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supporting that these services were used in the operation of SEZ developer. On perusal of various bills, and invoice submitted before the Bench, I find that there is Invoice dt.3.12.2013 issued by SGP & Associates-Company Secretaries towards Retainer-ship fee and another Invoice dt. 31.10.2013 issued by akasam & associates, for conducting the statutory audit of the Financial Year 2012-13. both raised on AMRL Hitech City Ltd. Similarly, GTA for transport of goods service has been paid and .....

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aid. There is also Invoice raised on AMRL Hitech City Ltd. by M/s.King & Partridge No.MVN/451 dt. 08.11.2013 towards professional charges in connection with appearing before Hon'ble Madurai Bench of High Court, wherein the appellants have paid legal fees of ₹ 10,05,000/-. A perusal of these invoices clearly show that fees have been paid for the appeal suit. I find from the bills, wherein it has been clearly mentioned that amount has been paid in connection with Appeal Suit (A.S.No. .....

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