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2016 (12) TMI 1336 - CESTAT BANGALORE

2016 (12) TMI 1336 - CESTAT BANGALORE - TMI - SEZ unit - Refund claim - N/N. 9/2009-ST dated 3.3.2009 - telecommunication service - Held that: - reliance placed upon the decision of the CESTAT in the case of Keltech Engineering Pvt. Ltd. [2008 (1) TMI 96 - CESTAT BANGALORE] - wherein the Tribunal allowed the CENVAT credit on landline telephone and held that mobile phones and landline phones have been installed by the Company for business purpose and the bills are paid by the company and, it has .....

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e are that the appellant is a SEZ unit manufacturing and exporting windmill parts falling under Chapter Subheading 8503. Appellant claimed refund of ₹ 5,018/- in terms of Notification No.9/2009-ST dated 3.3.2009. The Assistant Commissioner vide his Order-in-Original dated 8.3.2011 sanctioned refund of ₹ 94,466/- and rejected the refund of ₹ 5,018/- on telecommunication service. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) who vide impugned .....

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rejected on the ground that it is used for dual purposes i.e., for authorised operation and unauthorised operations. He further submitted that the telephone instruments are installed within the SEZ and are within the unit and the connection is also in the name of the appellant and the same is allowed as expenditure by the income tax authorities. In support of his submission, he relied upon the decision of the CESTAT in the case of Keltech Engineering Pvt. Ltd. reported in 2008 (10) S.T.R. 280 wh .....

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