TMI Blog2019 (6) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible to claim the same under Notification No.09/2009-ST. Refund allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No.2279 of 2012-EX[DB] - FINAL ORDER NOs. 70905-70914/2019 - Dated:- 24-4-2019 - SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) AND MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Vipin Upadhyay Advocate for the Assessee Shri Mohd. Altaf (Asstt. Commr.) Authorized Representative for the Revenue Excise Appeal No.2279 of 2012-EX[DB], Excise Appeal No.2280 of 2012-EX[DB], Service Tax Cross Application No.57760 of 2013 In Service Tax Appeal No.56007 of 2013-EX[DB], Service Tax Cross Application No.57621 of 2013 In Service Tax Appeal No.56008 of 2013-CU[ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious decisions of the Tribunal. One such reference can be made to Tribunal s decision in the case of Commissioner of Service Tax, Delhi vs. Convergys India Pvt. Ltd. 2009 (16) S.T.R. 198 (Tri.-Del.). Para 6.7 of the said decision read as follows:- 6.7. From the above, it is clear that there cannot be two different yardsticks, one for permitting credit and the other for eligibility for granting rebate. Whatever credit has been permitted to be taken, the same are permitted to be utilized and when the same is not possible there is provision for grant of refund or as rebate. Without questioning the credit taken, the eligibility to rebate cannot be questioned. As is seen from the above, it stands concluded by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denied. 7. After hearing both the sides on the said issue, we find that the same is no more res integra. Tribunal in the case of Tata Consultancy Service Ltd. vs. Commissioner of Central Excise, Mumbai 2013 (29) S.T.R. 393 (Tri.-Mum.) has held that services used in relation to authorized operation in SEZ would be eligible to refund under Section 11B of the Central Excise Act, 1944 as applicable to service tax vide Section 83 of Finance Act, 1994 and it cannot be denied on the ground that they were ineligible to claim the same under Notification No.09/2009-ST. As such by following the said decision, we find no merits in the Revenue s appeal. The same are accordingly rejected. 8. In a nutshell, all appeal of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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