TaxTMI 
TaxTMI 
2022 (4) TMI 1208
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....sentative for the Respondent ORDER These appeals are filed against the common impugned Orders-in-Appeal No. 213-214/2021 dated 17.08.2021 passed by the Commissioner of Central Tax (Appeals-I), Bangalore and the only issue involved in these appeals is: Whether the denial of refund claim of the Service Tax paid on input services used by the appellant in its authorized operations in SEZ units is co....
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....other input services, as long as they are used by SEZ units for its authorized operations, are required to be allowed. In this regard, he relied on the following orders of various Benches of the CESTAT in his support: (i) M/s. Metlife Global Operations Support Center (P.) Ltd. v. Commr., Service Tax, New Delhi [2021 (46) G.S.T.L. 418 (Tri. - Del.)]; (ii) M/s. Mast Global Business Services Indi....
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....partmental Representative for the Revenue supported the findings of the lower authorities. 5. I have considered the rival contentions and have gone through the orders relied upon during the course of arguments; and I am prima facie convinced that the Revenue has not denied the fact that the services in question were used by the SEZ unit for its authorized operations. Hence, the denial of refund f....
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....velled beyond the show-cause notices which is not legally permissible in view of various decisionscited supra by the appellant. Further I find that the impugned order also violates the principles of natural justice because the appellant has not been given the reasonable opportunity to defend himself on the ground on which the refund claims have been rejected. The other grounds on which there fund ....