TMI Blog2016 (6) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... gent service, cleaning service and Commercial training and coaching service used for authorised operations in SEZ Zone in terms of Notification No.17/2011-ST, dated 01-03-2011 - Appellant was not required to pay service tax on subject services. Held that:- 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 aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 83/-. - Decided in favour of appellant with consequential reliefs. - ST/26952/2013 - A/30289 - Dated:- 7-4-2016 - Ms. Sulekha Beevi, Member(Judicial) Shri S.Thirumalai, Advocate for the Appellant Shri A.B.Kulgod, AR for the Respondent ORDER The appellant is aggrieved by rejection of refund claim. 2. The appellants are registered for providing taxable services under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Business Auxiliary service, Air travel agent service, cleaning service and Commercial training and coaching service. The Commissioner (Appeals) upheld the Order-in-Original partly and directed the original authority to relook into the matter. Being aggrieved, the appellant has filed the present appeal. 3. The issue for consideration is whether the appellant is eligible for refund of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible for refund of the service tax paid under the provisions of Section 11B of Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994. If the appellant is eligible for refund under Section 11B, then the same cannot be denied on the 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-V ..... X X X X Extracts X X X X X X X X Extracts X X X X
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