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2016 (9) TMI 842 - CESTAT MUMBAI

2016 (9) TMI 842 - CESTAT MUMBAI - 2016 (42) S.T.R. 489 (Tri. - Mumbai) - Refund claim - Notification No. 40/2012-S.T. - SEZ unit - service tax discharged by them under Reverse Charge Mechanism for the services rendered by an entity situated abroad or otherwise - period involved is April, 2013 to June, 2013 - Held that:- it is undisputed that appellant, SEZ, has one of the director of the board who is a citizen of foreign country, various payments such as insurance premium are paid abroad and ap .....

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y other services” with the Development Commissioner for their authorized operations, in the absence of any permission from the Development Commissioner to use said services, the discharging the service tax liability, would not automatically entail availment of Cenvat credit. - Decided against the appellant - ST/86088/2015-Mum - Final Order No. A/85102/2016-WZB/SMB - Dated:- 1-1-2016 - Shri M.V. Ravindran, Member (J) Shri Sushanth Murthy, Advocate, for the Appellant. Shri S.L. Karolia, Assistant .....

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claim, sanctioned refund of ₹ 1,02,678 and rejected a refund claim of ₹ 12,53,716/-. On an appeal filed before the first appellate authority, first appellate authority modified the refund order by accepting the contention of the appellant they are eligible for refund of further amount of ₹ 5,44,949. He passed the impugned order by holding it so and rejecting the refund claim of ₹ 7,66,804. 3. Learned counsel appearing on behalf of the appellant draws my attention to .....

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ance in respect of board member of the appellant. He would submit that the services are in respect of insurance services which would correctly fall under Business Auxiliary Services though they have paid the service tax under residuary heading. It is his submission that the appellant a unit in SEZ, no tax liability arises on them. 4. Learned departmental representative reiterates the findings of the lower authorities. 5. I have considered the submissions made by both sides and perused .....

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insurance premium. It is also undisputed that the appellant has discharged the services tax liability in Reverse Charge Mechanism. 8. I find that the claim of the learned counsel that services rendered would fall under the category of Business Auxiliary Services is already addressed by the adjudicating authority as well as first appellate authority and I find no reason to disagree with such findings of the first appellate authority. The said findings are as under. 11. Regarding the ser .....

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erest. Scrutiny of these challans revealed that the payment of service tax of ₹ 6,85,230/- vide GAR-7 challan dated 24-4-2013 is against service of Accounting code 00441480 which is for Other taxable services [services other that 119 listed above]. This Accounting code is actually the residuary Accounting Code and is to be used services listed above this description of taxable services. The appellant have claimed the said service as Business Auxiliary Service . However, I find that Busines .....

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