TMI Blog2019 (9) TMI 1691X X X X Extracts X X X X X X X X Extracts X X X X ..... s initially not included in the approved list, but later forming a part of the approved list. Hence, refund cannot be denied to the Appellant in view of the judgment in the case of Biocon Ltd [ 2019 (2) TMI 873 - CESTAT BANGALORE ]. Similarly, since the service tax paid on life insurance service of the employees of the Appellant being included in the approved list, refund on this count cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal No.NA/GSTAIII/MUM/643/17-18, dt.28.03.2018, passed by the Commissioner (Appeal-III),GST CE, Mumbai 2. Briefly stated the facts of the case are that the Appellants, as a SEZ unit, engaged in the manufacture of export of semi- conductors. They filed refund claim for the period March 2009 to July 2009 for Rs.2,47,040/- of the service tax paid on various specified services used in or in rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was denied since the same was not mentioned in the list of approved service at the time of export which later included in the approved list by the approval committee vide letter dt.06.11.2009. He submits that subsequent approval of the services cannot disentitle in availing refund of service tax paid on such services in view of the judgment of this Tribunal in the case of M/s Bicon Ltd Vs C.C.T., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound of having no nexus is unsustainable. On the issue of input service wholly consumed within the SEZ, the learned Chartered Accountant referred to the judgment in the case of Barclays Technology Centre India (P) Ltd Vs CCE Pune-III-2015 (38) STR 35 (Tri-Mumbai). 4. Per contra, the learned A.R. for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. Heard both side ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax paid on such services cannot be denied as refund, in view of the principle of law laid down in the case of Barclays Ltd s case (supra). 6. Following the aforesaid precedent, I am of the opinion that the impugned order being devoid of merit, accordingly, is set aside and the appeal is allowed with consequential relief, if any, as per law. (Operative part of the order pronounced in the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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