2015 (10) TMI 2151

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....ent : Ms Indira Sisupal, AC (AR) ORDER 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....

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.... notification in question. Perusal of the notification 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 authorit....

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.... by Section 11B of Central Excise Act, 1944. In view of the adaptable provisions of Central Excise Act, 1944 by Section 83 of the Finance Act, 1994refund under the later Act is routed through section 11B of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Therefore, Rule 5 of the Cenvat Credit Rules, 2004 being part of the body of the statute and integral part thereof, i....