2015 (4) TMI 783

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....proved services for entitlement of exemption by the appellant. 2. The facts of the case are that appellant is located in two SEZs. They sought approval and applied for the same on 10.6.2010. The approval came on 23.2.2011. They have filed the refund claim 22.2.2011 for the period from July, 2010 to September, 2010. Show cause notice was issued that the appellant has not fulfilled the conditions of notification No. 9/09. Therefore, refund claim filed by the applicant is sought to be denied. Thereafter the adjudication took place. It was held that refund claim has been filed beyond the prescribed time period in the said notification and services of CHA and scientific engineering services are not the approved services, therefore, appellant ....

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....oval. Therefore, they are not entitled to the refund of service tax paid on these services. He also submits that as per notification No. 15/2009 dated 20.5.2009, the appellant is entitled to claim refund on the services specified and used in relation to various operations in SEZ goods except the services of SEZ. 5. Heard the parties. Considered the submissions. 6. In this case, there are two issues: a) whether refund claim filed by the appellant is barred by limitation; b) or/and whether the appellant is entitled for the service tax paid by the CHA and scientific engineering services. This issue came up before the Tribunal in the case of Tata Consultancy Services Ltd (supra) wherein the Tribunal observed as under: "6. We have caref....

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....in the case of services used in relation to the authorized operations in the SEZ except for services consumed wholly within the SEZ. This view of the department is also incorrect. Notification No. 09/2009-ST exempts the taxable services specified in Clause (105) of Section 65 of the Finance Act, 1994 which are provided in relation to the authorized operations in a SEZ and received by a developer or units of a SEZ, whether or not the said taxable services are provided inside the SEZ, from the whole of the service tax leviable thereon under Section 66 of the Finance Act, 1994. The refund procedure given below for operationalising the exemption applies to services which are procured from outside in respect of which the service tax liability ha....