2016 (6) TMI 683

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....bsp; Respondent ORDER The appellant is aggrieved by rejection of refund claim. 2.  The appellants are registered for providing taxable services under the category of "Information Technology Software Services and Commercial Coaching and Training Centre Service".   They filed a refund application for Rs. 2,81,322/- pertaining to service tax paid on specified services used for....

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....ook into the matter. Being aggrieved, the appellant has filed the present appeal. 3.  The issue for consideration is whether the appellant is eligible for refund of service tax paid on services wholly consumed within SEZ under Notification No.17/2011-ST dated 01-03-2011. In the Order-in-Original, it is observed that appellants have actually utilised the specified services in authorised ope....

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....ction 11B, then the same cannot be denied on the ground that the claim was made under Notification No.9/2009-ST. 5.  Similar view was taken in Credit Suisse Service India Pvt.Ltd Vs CCE, Pune III(2015-VIL-66-CESTAT Mum-ST) In the case on hand, there is no dispute that the subject services are duly included in the approved list of services and also that they are utilised for the authorised ....