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M/s Kolland Developers Pvt. Ltd. Versus Commissioner of Central Excise Nagpur

2016 (44) S.T.R. 65 (Tri. - Mumbai) - Refund claim - services availed in terms of Notification No. 12/2013-ST dated 1.7.2013 in developing SEZ - receipt of specified services was not approved at the time when the said services were availed - Held that:- it is found that the Notification No. 12/2013 provides the exemption by way of refund. To avail the exemption, the assessee must fulfill the conditions of the notification at the time of availing the services. In the instant case, admittedly the .....

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and Developers Pvt. Ltd., are developer of SEZ. The appellant filed a refund claim in respect of services availed by them in terms of Notification No. 12/2013-ST dated 1.7.2013. The said notification provided exemption from the duty by way of refund to developer of SEZ. Clause 3(I) of the exemption reads as follows: - The SEZ Unit or the Developer shall get an approval by the Approval Committee of the list of the services as are required for the authorized operations (referred to as the 'spe .....

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e Tribunal in the case of Mahindra Engineering Services Ltd. 2015 (38) STR 841 (Tri-Mum) wherein the Tribunal has observed as follows: - 6. I have carefully considered the submissions made by both sides. It is noted that Notification No. 9/2009 does not state that the list of services required in relation to authorized operations in the SEZ should be got approved from the approval committee before providing the services. The appellants have pointed out that they had filed the refund claim after .....

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