2015 (3) TMI 1301

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..... Commissioner(AR) ORDER B. S. V. Murthy (Technical Member) In both the appeals, issues involved are common and therefore both the appeals are taken together and a common order is passed. 2. Appellant is an SEZ unit and they filed refund claims under Notification No.9/2009-ST dt. 03/03/2009 as amended by Notification No.15/2009-ST dt. 20/05/2009. Both the refund claims have been made to claim t .....

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..... by them on such services. He relies on the decision of the Tribunal in the case of Tata Consultancy Services Ltd. Vs. CCE(LTU), Mumbai [2013(29) STR 393 (Tri. Mumbai)] in support of his submissions. 4. Learned AR fairly agrees that the issues are covered by the decision of the Tribunal. 5. I have considered the submissions. Both the issues had come up before the Tribunal in the case of TCS in B .....

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