TMI Blog2017 (9) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the SEZ are exempted per se. In the facts of the present case there is no dispute that the service tax was paid on such services which are otherwise exempted. Therefore the appellant is entitled for the refund but not under N/N. 9/2009-ST but under Section 11B of the CEA, 1944 - the adjudicating authority directed to process the refund claim of the appellant under the provisions of Section 11B of the Act - appeal allowed by way of remand. - ST/658, 659/11 - A/89229-89225/17/STB - Dated:- 21-8-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri J.H. Motwani, Advocate for Appellant Shri Dilip Shinde, Asstt. Commr. (A.R) for respondent ORDER Per: Ramesh Nair The fact of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 15/2009-ST. As per the said clause the exemption by way of refund may not be allowed on the services which are consumed wholly within the SEZ on the said services are unconditional exempted that means the service provider is not required to pay service tax. Therefore since the service tax was admittedly paid which is otherwise exempted. The refund is admissible even if not under Notification No. 9/2009-ST. under Section 11B of the Central Excise Act. He placed reliance on the following judgments : (i) Zydus Tech. Ltd. Vs. Commissioner of Service Tax, Ahmedabad - 2013 (30) S.T.R. 616 (Tri.-Ahmd.) (ii) Zydus Hospira Oncology Pvt. Ltd. Vs. Commr. of C. Ex., Ahmedabad - 2013 (30) S.T.R. 487 (Tri.Ahmd.) (iii) Tata Consultan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Special Economic Zone. Therefore both the lower authorities have rightly contended that the refund claim under Notification No.9/2009-ST is not admissible therefore the order is sustainable and does not require any interference. 4. We have carefully considered the submissions made by both sides. We find that the clause (c) to the Notification No. 9/2009-ST as amended by Notification No. 15/2009-ST reads as under: (c) the exemption claimed by the developer or units of Special Economic Zone shall be provided by way of refund of service tax paid on the specified services used in relation to the authorized operations in the Special Economic Zone except for services consumed wholly within the Special Economic Zone . From the pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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