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M/s. Sears IT & Management Services (I) Pvt. Ltd. Versus Commissioner of Central Excise, Pune-III

2017 (9) TMI 888 - CESTAT MUMBAI

SEZ unit - refund claim - denial on the ground that the services received by the appellants were wholly consumed within the SEZ - Held that: - From the plain reading of clause (c) of the N/N. 9/2009-ST, it is clear that the exemption by way of refund is not available to the services consumed wholly within the Special Economic Zone however as per the first para of the notification all the services provided in relation to authorized operations in a SEZ and received by SEZ unit are exempted therefo .....

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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 case is that the appellant is a SEZ unit they received certain services in their SEZ on payment of service tax. They filed refund claim in respect of such input service under Notification No. 9/2009-ST as am .....

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ices in question were received by the appellants were consumed wholly within the SEZ, the exemption under Notification No. 9/2009-ST is not available. Being aggrieved by the impugned order the appellants filed these appeals. 2. Shri J.H. Motwani, Ld. Counsel appearing on behalf of the appellants submits that even if it is accepted that all the services in respect of which the refund was rejected were consumed wholly within the SEZ then also exemption Notification No. 9/2009-ST exempt all the ser .....

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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 .....

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i.-Mumbai) (viii) Barclays Technology Centre India (P) Ltd. Vs. Commr. of C. Ex., Pune-III - 2015 (38) STR 35 (Tri.-Mumbai) (ix) Eon Kharadi Infrastructure Pvt. Ltd. Vs. Commr. of C. Ex., Pune-III - 2015 (39) STR 267 (Tri.-Mumbai) (x) Zydus Mayne Oncology Pvt. Ltd. Vs. Commr. of C.Ex.,& Cus., Vapi - 2010 (262) ELT 280 (Tri.-Ahmd.) (xi) Credit Suisse Services India Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-I - 2013-TIOL-1998-CESTAT-MUM. 3. Shri Dilip Shinde, Ld. Assistant Commissione .....

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erefore 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 ref .....

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