TMI Blog2022 (6) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... vice provider and service recipient both are the same entity. It is found that as regard the inclusion of service in the approved list firstly, the invoice issued by the service provider is clearly in respect of Business Support Service - From the above approved list, it is clear that the Business Support Service is clearly included in the list approved by the approval committee. It is also found that even if it is assumed that the service falls under marketing service and same is not included in the approval list even then for this being a procedure lapse refund cannot be denied. It is also found that even if it is assumed that the service falls under marketing service and same is not included in the approval list even then for this bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) by the impugned order upheld the rejection of refund claim on the ground that the service of marketing on which the refund claim was made is not listed in approved list of the approval committee for the Special Economic Zone. Secondly, the appellant and the service provider are one entity hence, it cannot be said that the appellant have received the services from the service provider. Being aggrieved by the said impugned order, appellant filed the present appeal. 2. Ms. Dish Gursahaney, Learned Counsel appearing on behalf of the appellant submits that the appellant has entered into an agreement which is holding company for receiving Business Support Service. The said service was used for expanding its business outsid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness Service India Pvt Ltd v. Commissioner of Central Tax, Bangalore North -2018 (9) TMI 258 (CESTAT Bangalore) Lowes Services India Private Limited- 2019 (3) TMI 116-CESTAT Bangalore S. Lowe's Services India Pvt. Ltd. -2021 (3) TMI 230-CESTAT Bangalore: TP Vision India Private Limited- 2019 (5) TMI 759-CESTAT Bangalore Societe Generale Global Solutions Centre Pvt. Ltd.-2020 (2) TMI 229 CESTAT Bangalore ONGC Mangalore Petrochemicals Limited 2019 (2) TMI 588-CESTAT, Bangalore Photon Infotech Pvt. Ltd. 2017 (12) TMI 1028-CESTAT Bangalore As per the above submission, she submits that the Order-In-Appeal is illegal and hence the same is not sustainable. 3. Shri. Dinesh Prithiani, Learned Assistant Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia Pvt. Ltd (Supra), the CESTAT Bangalore has passed the following order:- 4.2 From the above approved list, it is clear that the Business Support Service is clearly included in the list approved by the approval committee. I also find that even if it is assumed that the service falls under marketing service and same is not included in the approval list even then for this being a procedure lapse refund cannot be denied. This has been held in various judgments as cited by the Learned Counsel. In the case of Mast Global Business Service India Pvt. Ltd (Supra), the CESTAT Bangalore has passed the following order:- 6.1... The other grounds on which the refund claims have been rejected by the impugned order is that the appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des that if an enterprise is operating both as Domestic Tariff Area Unit as well as a Special Economic Zone Unit, it shall have two distinct identities with separate books of account, but it shall not be necessary for Special Economic Zone unit to be a separate legal entity. With this clear provision under the Special Economic Zone Rules even if the appellant is not a separate legal entity, the unit being located in SEZ shall be treated as distinct identity, therefore, the denial of refund on this ground also not tenable. 5. As per my above discussion and findings the appellant is clearly entitled for the refund under Notification No. 12/13-ST dated 01.07.2013. Accordingly, impugned order is not sustainable, hence, the same is set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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