2016 (6) TMI 683

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..... t is aggrieved by rejection of refund claim. 2.  The appellants are registered for providing taxable services under the category of "Information Technology Software Services and Commercial Coaching and Training Centre Service".   They filed a refund application for Rs. 2,81,322/- pertaining to service tax paid on specified services used for authorised operations in SEZ Zone in term .....

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..... appellant has filed the present appeal. 3.  The issue for consideration is whether the appellant is eligible for refund of service tax paid on services wholly consumed within SEZ under Notification No.17/2011-ST dated 01-03-2011. In the Order-in-Original, it is observed that appellants have actually utilised the specified services in authorised operations. However, the refund was denied hold .....

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..... he ground that the claim was made under Notification No.9/2009-ST. 5.  Similar view was taken in Credit Suisse Service India Pvt.Ltd Vs CCE, Pune III(2015-VIL-66-CESTAT Mum-ST) In the case on hand, there is no dispute that the subject services are duly included in the approved list of services and also that they are utilised for the authorised operations of the SEZ unit of the Appellant. The .....

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