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

2016 (8) TMI 847 - CESTAT 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 .....

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rvices approved by the Approval Committee. Hence, at the time of availing services the condition 3(I) of the notification was not fulfilled, therefore, refund cannot be granted. - Decided against the appellant - Appeal No. ST/85448/16 - Final Order N .....

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r 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 th .....

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notification) on which the SEZ Unit or Developer wish to claim exemption from service tax. The refund claim of the appellant was rejected by the lower authorities on the ground that the receipt of specified services was not approved at the time when .....

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ineering 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 re .....

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is in consonance with the requirement of notification. He argued that the conditions of Notification No. 9/2009-ST were similar to the condition of Notification No. 12/2013-ST dated 1.7.2013. 3. Learned AR argued that the refund is given for grant o .....

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