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2016 (11) TMI 834 - CESTAT MUMBAI

2016 (11) TMI 834 - CESTAT MUMBAI - TMI - SEZ unit - export of services - refund of tax - exemption of the Service Tax as per N/N. 09/2009-ST dated 03.03.2009 - time bar - Held that: - the refund claims of the appellant cannot be rejected for reason that services are wholly consumed within SEZ and they are time barred having been filed beyond the period of six months. It is seen from records of all these cases, refund claims are filed within six months or within a period of one year and the amou .....

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ectricity, bill not produced for verification; we find these things need to be factually verified by the adjudicating authority. In view of this, the refund claim to the extent indicated herein above, we remand the mater back to the adjudicating authority to arrive a conclusion after consideration of the various records that may be produced by the appellant. - Appeal allowed - matter remanded. - ST/409 to 411, 551 to 557/11-Mum - A/87286-87295/16/STB - Dated:- 31-3-2016 - Mr. M.V. Ravindran, .....

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relevant facts that arise for consideration are the appellant herein is a exporter of services situated in SEZ area. The appellant herein had received various input and input services for rendering the output services. Appellant filed various refund claims for the refund of the amount of Service Tax paid by the service provider which are wholly consumed within SEZ. It is the case of the Revenue that appellant could not have claimed the refund of the amounts of Service Tax paid on input services .....

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d Counsel would draw our attention to the Order-in-Original and Order-in-Appeal. It is his submission that they have preferred the appeal against that portion of the Order in which partial refund claim has been rejected only on the ground that services rendered are consumed within the SEZ. It is his submission that part of the refund claim was rejected as hit by limitation having been filed after the period of six months of export of services. At the outset, it is his submission that various ref .....

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missioner of Central Excise & Service Tax (LTU), Mumbai - 2013 (29) STR 393 (Tri.- Mumbai) in an identical issue has allowed the appeal of the assessee therein by regarding that the incidents of tax having been borne by the unit SEZ , they are eligible for such refund claims. As regards the rejection of refund claim for various reasons as cited herein above, the issue may be remanded back to the adjudicating authority to reconsider based upon evidence that may be allowed to be produced by th .....

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output services; Service Tax liability is discharged by service provider for such services rendered. It is also undisputed that the service provider had an option of claiming of exemption of non payment of Service Tax under Notification No. 09/2009-ST. 8. The appellant herein had claimed the refund of the Service Tax liability discharged by them on the services received which were consumed by them an unit situated within SEZ. It is the case of the Revenue that such Service Tax liability cannot .....

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in variance with the ratio laid down by the Tribunal in the case of Tata Consultancy Services Ltd. (supra), before we reproduce the ratio it has to be recorded by the Revenue Authority has accepted Service Tax liability discharged by the service provider while rendering the services to the appellant and not disputed by the service provider. The Revenue Authorities have also rejected the refund claim on the ground that the refund claims are preferred beyond the period of six months. In our consi .....

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dment a condition was inserted stating that the refund procedure prescribed under the said Notification shall apply only in the case of services used in relation to the authorized operations in the SEZ except for services consumed wholly within the SEZ. This view of the department is also incorrect. Notification No. 9/2009-S.T., exempts the taxable services specified in Clause (105) of Section 65 of the Finance Act, 1994 which are provided in relation to the authorised operations in a SEZ and re .....

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here is no necessity to discharge the service tax liability ab initio. That does not mean that in a case where service tax liability has been discharged, the appellant is not eligible or not entitled for refund of the service tax paid under the provisions of Section 11B of the Central Excise Act, 1944 read with 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. .....

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s, 2006, the appellants are entitled for exemption from payment of service tax on the services which are used or provided to a unit in the SEZ. As per Section 51 of the said SEZ Act, the said provisions prevail over the provisions contained in any other law for the time being in force. It is the avowed policy objective of the Government of India that exports should not bear the burden of taxes. If this policy objective has to be sub-served and the objective realized broader view of the provision .....

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