TMI Blog2018 (3) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... d earlier - appeal allowed - decided in favor of appellant. - ST/1385/2010-CU[DB] - A/71843/2017-CU[DB] - Dated:- 9-11-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Ms. Natasha Sarkar (Advocate) - for Appellant Shri Rajeev Ranjan (Joint Commr.) AR - for Respondent ORDER Per: Anil Choudhnry Heard the parties. 2. The issue in this appeal is regarding allowability of exemption for services released by Unit in SEZ. 3. The brief facts of the case are that the appellant is an SEZ Unit and is engaged in the manufacture of solar cells, modules and parts thereof and solar power systems which were authorized operations, duly approved by the Development Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Order-in-Original, the appellant preferred an appeal before Commissioner (Appeals), wherein, Vide Order-in-Appeal No.186/ST/APPL/NOIDA/2010 dated 30.06.2012, was disallowed and refund of ₹ 20,70,837/- was disallowed and refund of ₹ 1,99,451/- allowed. Aggrieved by the same) the appellant had preferred the instant appeal. 6. It is most humbly submitted that the Issue involved in the instant appeal is no longer res integra and is already covered in favour of the appellant by precedent decision of this Tribunal in the matter of Intas Pharma Ltd. CST, Ahmedabad, reported at 2013 (32) STR 543 (Tri. Ahmd.) wherein, it has been held that: On true and fair construction of Notifications 9/2009 and 15/2009 issued und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , from seeking refund of Service Tax, remitted on such transactions, by the providers of such services. 7. Further reliance is also placed on the decisions of TATA Consultancy Services Ltd. Vs. CCE (LTU), Mumbai, reported at 2013 (29) STR 393 (Tri. Mumbai) wherein similar observations were made by the Coordinate Bench of this Tribunal. 8. It is further submitted that the benefit of Notification No.9/2009 is available from the date of its publication, i.e. 03.03.2009 and the same is evident from SI. No.3 of the said publication which clearly stipulates that the exemption contained in this Notification shall apply only in respect of service tax paid on the specified services on or after the date of its publication of the Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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