2016 (12) TMI 38
X X X X Extracts X X X X
X X X X Extracts X X X X
....llowed Refund Amount Allowed Finding (1) Maintenance and Repair Service 99,318/- Service consumed within the SEZ. (2) Business Support Service 7,004/- Service consumed within the SEZ. (3) Rent a Cab Operator Service 12,33,531/- Not essential input service for authorized operations (4) Outdoor catering Service 3,435/- Not essential input service for authorized operations (5) Invoices relating to addresses other than SEZ 2,439/- No express finding (6) Balance 16,073/- Total 13,61,800/- ST/41106/2016 December 2009 Total Claim Rs. 15,64,118/- S.No. Heads of Refund Claimed Refund Amount Disallowed Refund Amount Allowed Finding (1) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... services, except for services consumed wholly within the SEZ unit. The said provision, thus, is only in the nature of an abinitio exemption for the services so consumed wholly within SEZ. He further contends that this will not disentitle refund of any service tax liability paid up in respect of services which are so wholly consumed within the SEZ. He placed reliance on a number of Tribunal decisions to buttress his argument, inter alia, including Intas Pharma Ltd. Vs CST Ahmedabad - 2013 (32) STR 543 (Tri.-Ahmd.); Reliance Ports and Terminals Ltd. Vs CCE & ST Rajkot 2015 (40) STR 200 (Tri.-Ahmd.); EON Kharadi Infrastructure Pvt. Ltd. Vs CCE Pune-III 2015 (39) STR 267 (Tri.-Mumbai). He also drew my attention to circular No.114/8....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uthorized operations by the unit within MEPZ/SEZ in which disputed services viz. Rent-a-cab services, and Outdoor catering services are listed out at Sl.No.20 & 25 respectively. Thus, I find that the conditionalities in para (i) of Notification No.9/2009-ST, as amended, are satisfied. At the same time, type and genre of services provide under these heads should also not foul the definition of Rule 2(l) of the Cenvat Credit Rules, 2004, however, that is not the issue in dispute here. I find that case laws relied upon by learned advocate are on all fours with the issue at hand. Tribunal's decision in Intas Pharma Ltd. Vs CST cited supra has been followed in a number of other subsequent Tribunal s decisions. The relevant paragraphs of the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is that the exemption claimed by the developer or units of SEZ shall be provided by way of refund of Service Tax paid on the specified services used in relation to the authorised operations in the SEZ, except for services consumed wholly within the SEZ. 11. On true and fair construction of Notifications 9/2009 and 15/2009 issued under Section 93(1) of the Act, considered in the light of the overarching provisions of Sections 7 and 26(e) of the 2005 Act, the conclusion appears compelling that neither Notification 9/2009 nor 15/2009 disentitle immunity to Service Tax enjoined by the provisions of the 2005 Act. It therefore appears that Notification Nos. 9/2009 and 15/2009 merely contour the process by which the benefit of exemption/immunity....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he appellant to avail the services of rent-a-cab service as well as outdoor catering service and custom house agent service. But there is no evidence in respect of the third service. Therefore, learned authorities below have correctly disallowed CENVAT credit on that. 2. So far as CENVAT credit on rent-a-cab operator service and outdoor catering service is concerned, when the approval committee has allowed, such services to be availed by a SEZ unit, refund of service tax paid on such service is undeniable. 3. Once tax is paid and that is verifiable from record and also that is covered by the approval committee's letter, disallowance of refund is uncalled for. Consequently, the rent-a-cab service and outdoor catering service having bee....