TaxTMI 
TaxTMI 
2016 (12) TMI 38
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....o. Heads of Refund Claimed Refund Amount Disallowed 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 200....
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....n No.9/2009-ST dt. 03.03.2009 as amended by Notification No.15/2009-ST dated 20-05-2009 merely clarifies that exemption claimed by developer or units of the SEZ shall be provided by way of refund of service tax paid on the specified 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.....
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....tle such a unit of refund of the service tax liability discharged even when all such services have been consumed fully within the SEZ. It is further seen that list of specified services have been issued by Development Commissioner for authorized 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 reli....
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....Commissioner or Deputy Commissioner of Central Excise, as the case may be, shall permit. 10. Insofar as Notification No. 15/2009-S.T. is concerned, Para c of the earlier Notification No. 9/2009-S.T. was substituted. The current requirement 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....
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....Networks India Pvt. Ltd. [Final Order No.41830-41832/2016 dt. 7.10.2016], which is in appellant's favour is also reproduced below for ready reference : "Appellant is a manufacturing unit located in SEZ. The Approval Committee has permitted the 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....