TMI Blog2019 (7) TMI 1789X X X X Extracts X X X X X X X X Extracts X X X X ..... on Service to the appellant for displaying of their goods in exhibition, the issue is decided by the Chandigarh Bench of this Tribunal in NEW SWAN ENTERPRISES VERSUS COMMISSIONER OF C. EX., LUDHIANA [ 2016 (9) TMI 1486 - CESTAT CHANDIGARH] , wherein it has been held that the Business Exhibition Service is for the display of goods in the exhibition, which is ultimately for the business promotion activities and therefore, the activity is having nexus with the manufacturing business of the appellant - Similar is the case of the appellant, who has consumed the business exhibition service for conducting display of their product in exhibition at Chicago, through Trident Exhibiters, Noida. It is also evident from the invoice of Trident, dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.2012 for the period September, 2012 to January, 2013. After the scrutiny of the refund claim, the Assistant Commissioner sanctioned the refund amount of ₹ 43,27,562/- (Rs. Forty Three Lakh Twenty Seven Thousand Five Hundred and Sixty Two only) to the appellant but rejected the remaining amount of ₹ 11,65,509/-. Being aggrieved, the appellant filed appeal before the Learned Commissioner (Appeals), who sustained the order of the lower adjudicating authority and rejected the appeal by the impugned order. 3. Learned Advocate, appearing on behalf of appellant submits that the appellant is engaged in the manufacture of polyester films in their factory located in the SEZ at Pitampur, M.P. under the Special Economic Zone under Spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been submitted that the Approval Committee has accorded its approval on 05.07.2013, which is also acknowledged in the impugned order. Further, the copy of Bill raised by M/s Trident Exhibitors Pvt. Limited, Noida on the appellant revealed that the service was provided to the appellant (SEZ unit) only and used/consumed completely in the SEZ and hence, the Service Tax paid on the Business Exhibition Services is eligible for total refund. It was also submitted that approval of service from the Approval Committee is just a contour of procedure and non compliance thereof, cannot deprive the substantive benefit of exemption/refund. It was also pleaded that as per provisions of SEZ Act 2005, granting exemption from all duties and taxes have overr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of list of the services by the Development Commissioner will not be fatal to the refund claim, in view of decision of this Tribunal in Makers Mart (Supra), wherein it was held as under: 4. We have considered the contentions of the appellant. As regards the ground of non-submission of the approved list of authorized operations which is a condition in Notification No. 9/2009-ST., we find that the issue has been discussed and analyesed and settled in favour of the assesses in the case of Intas Pharma (Supra) wherein it was held as under. 11. On true and fair construction of Notifications 9/2009 and 15/2009 issued under Section 93 (1) of the Act, considered in the light of the overarching provisions of Sections 7 and 26(a) of the 2005 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 9/2009, 15/2009 and 17/2011 are preceding notifications to Notification No. 40/2012 dated 2.06.2012, under which the present refund claims have been filed. All these notifications pertains to SEZ and have identical provisions. Thus, the findings of the Tribunal in case of Maker Mart (Supra) are fully applicable in the instant case and impugned order is not sustainable. 9. Likewise, for the denial of refund on account of Business Exhibition Service to the appellant for displaying of their goods in exhibition, the issue is decided by the Chandigarh Bench of this Tribunal in New Swam Enterprises Vs. Commissioner of Central Excise, Ludhiana 2017/47 STR 354 (Tri.- Chandigarh), wherein it has been held that the Business Exhibition Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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