2015 (10) TMI 2151

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....ER Per D N Panda The claim of the appellant is that it being an exporter of services, the Cenvat credit availed on input services used to provide export of services not being possible to be utilised were accumulated. That is required to be refunded. But Revenue denied such claim on the ground that it is specifically governed by Notification No.9/2009-ST, dated 03.03.2009 on the ground that when ....

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....ation throws light that taxable services availed by a unit located in SEZ or developer of SEZ is tax free. There are two options given to them. One is pay the tax on the service availed and claim the refund or avail taxable services free of tax. To avail such benefit, the services availed required to be specified and approved by appropriate authority. No doubt, it is one of the regulatory mode to ....