TMI Blog2022 (4) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that this is only a procedural and is not a mandatory condition as held by the Commissioner(Appeals). There are no reasons or justification to sustain the impugned order as well as the denial of refund - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 20903-20904 of 2021 - FINAL ORDER NOS. 20197 - 20198/ 2022 - Dated:- 20-4-2022 - MR. P. DINESHA, MEMBER (JUDICIAL) Shri Prasad Paranjappe, Advocate for the Appellant Shri K.B. Nanaiah, Authorized Representative 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngalore v. Mangalore SEZ Ltd. [2017 (49) S.T.R. 311 (Tri. Bang.)]; (iv) M/s. Harman Connected Services Corporation India Pvt. Ltd. v. Commr. of Central Tax, Bengaluru East [2021 (49) G.S.T.L. 11 (Tri. Bang.)]; (v) M/s. Tata Consultancy Services Ltd. v. Commr. ofC.Ex. S.T. (LTU), Mumbai [2013 (29) S.T.R. 393 (Tri. Mum.)]; (vi) Commr. of Service Tax, Chennai v. M/s. Southern Cyber Logistics Pvt. Ltd. [2018 (7) TMI 174 CESTAT Chennai]; (vii) M/s. Ranbaxy Laboratories Ltd. v. Union of India [2011 (273) E.L.T. 3 (S.C.)]; (viii) M/s. Reliance Industries Ltd. v. Commr. ofC.Ex. S.T., Rajkot [2015 (37) S.T.R. 360 (Tri. Ahmd.)]. 4. Per contra, Learned Departmental Representative for the Revenue supported the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected. The other grounds on which there fund claims have been rejected by the impugned order is that the appellant has not produced the approved list of specified input services from the UAC of SEZ which is a mandatory condition as per the Commissioner(Appeals). In reply to this argument, the learned counsel submitted that in view of the settled legal position by various decisionsrelied upon by him, condition in respect of approval from UAC is not a mandatory requirement as the SEZ Act vide Section 51 of SEZ Act will have overriding effect over the provisions of any other law. Therefore keeping in view the intention of the Government in enacting the SEZ Act and giving special fiscal concessions to SEZs, I am of the considered opinion that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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