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TMI Blog2023 (5) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent ORDER PER : S. K. MOHANTY The issue involved in all these appeals is identical and accordingly, the same are taken up for hearing together and a common order is being passed. 2. The appellants herein, M/s Portescap India Pvt Ltd. are the units located in Special Economic Zone (SEZ) and are engaged inter-alia, in the business of manufacture of Electronic Motors for export. The appellants had paid the service tax on various input services used for manufacture of the final product in the SEZ units. Since, the SEZ units are not liable for payment of service tax on the input services as per various notifications issued by the Government of India, the appellants had filed the subject refund applications before the jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... √ 4 ST/89901/ 2018 Apr 15 to Jun 15 NA/GST&C X/AIII/ MUM/8 0-82/18-19 dated 28 May 2018 √ 5 ST/90085/ 2018 Jul 15 to Sept 15 NA/GST&C X/AIII/ MUM/8 0-82/18-19 dated 28 May 2018 √ √ 6 ST/90082/ 2018 Oct 15 to Dec 15 NA/GST&C X/AIII/ MUM/8 0-82/18-19 dated 28 May 2018 √ √ 7 ST/88214/ 2019 Jan 16 to March 16 NA/GST/AI/ MUM/56 TO 59/19- 20 dated 30 July, 2019 √ √ 8 ST/88348/ 2019 April 16 to June 16 NA/GST/AI/ MUM/56 TO 59/19- 20 dated 30-07-2019 √ 9 ST/85102/ 2020 July 16 to Sep 16 NA/GST/AI/ MUM/56 TO 59/19- 20 dated 30 July, 2019 √ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t manner by the refund sanctioning authority inasmuch as the decision made by the competent authority under the SEZ scheme is final and conclusive. Further, Learned Advocate also submitted that the contents in the above referred Notifications are procedural in nature and those have no mandatory effect in interpreting the contents therein. Thus, he pleaded that the benefit of refund should be extended by the department upon compliance of the requirement that the goods were manufactured within the SEZ and were exported outside the country or disposed of in accordance with law. He also submitted that since the SEZ Act and Rules give overriding effect over other Central Legislations, on fulfilling the conditions itemised in the relevant statute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudication as well as impugned orders passed by the authorities below, I find that the refund applications of the appellants were denied mainly on the following grounds: (i) 'Renting of Immovable Property Services', 'Club & Association Membership Services' and 'Waste Management Services' are not included in the list of specified services approved by SEZ authorities. (ii) The Cleaning Services, Event Management Services and Business Support Services do not have nexus with the output services. (iii) No supporting documents i.e. invoices / details have been submitted. (iv) Common / shared input services utilised at both the premises i.e. within the SEZ and outside SEZ. 6.1 With regard to the services itemised in (i) above, the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w that the appellants are also engaged in the business of supplying the manufactured goods within the Domestic Tariff Area (DTA ). Thus, under such circumstances, since the entire goods were manufactured by utilizing the disputed services, the nexus between the input and the output services cannot be questioned by the refund sanctioning authority. However, I find that the original authority had not examined or recorded any findings on the issue whether, the appellants have sold some goods within the DTA as a different unit. Therefore, I am of the considered view that on the ground of co-relation between the input service and the exportation of goods under the SEZ, the matter has to be verified again at the original stage. The judgements rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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