TMI Blog2018 (6) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant being a SEZ unit their input services otherwise not taxable and the output service being 100% exported no service tax is payable - If at all the appellant does not claim the refund under N/N. 12/2013-ST the appellant will be entitled for the refund under Rule 5 of the CCR 2004. Even if there is some discrepancy in declaring the input service in the letters of approval, so lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 12/2013-ST dated 1st July 2013. Upon examination of the refund claim, a request was made to the appellant telephonically for submission of copy of input service invoices received from United India Insurance Company Ltd involving credit of ₹ 23,05,740/- along with copies of letters of approval dated 20/02/2012, 07/11/2010, 02/01/2012 and 20/08/2009 which the appellant submitted on 24/12/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) who by agreeing with the adjudicating authority rejected the appeal and upheld the order-in-original dated 31/01/2012. Therefore the appellant is before me. 3. Shri Prasad Paranjape, Learned Counsel appearing on behalf of appellant submits that as per letters of approval one of the service declared is general insurance which covers mediclaim, the said insurance was done w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service nor on the output service any service tax is payable for the reason that the entire service is treated as export. He places reliance on the judgment of this Tribunal in the case of Zydus Hospira Oncology Pvt Ltd v. Commissioner of Central Excise, Ahmedabad 2013 (30) STR 487 (Tri. Ahmd). 5. Shri M Suresh, Dy. Commissioner (AR) reiterates the findings in the impugned order. 6. I have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill be entitled for the refund under Rule 5 of the CENVAT Credit Rules, 2004. I further observe that even if there is some discrepancy in declaring the input service in the letters of approval, so long as taxpaid input services were received and used in the SEZ unit, the refund should be allowed and only because of procedural lapse refund cannot be rejected. 7. As per my above observation the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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