2017 (4) TMI 229

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.... Sh. Ch. Sumanth, Consultant for the Assessee ORDER [Order Per : Sulekha Beevi, C.S.] The above appeal is filed against the order passed by Commissioner (Appeals) who upheld the order of adjudicating authority who sanctioned the refund of service tax paid on input services. 2. Brief facts of the case are that, the appellants had been granted permission by the Development Commissioner,....

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....by the assessee against this confirmation of demand and interest. Appeal No.ST/20398/2014 is filed by department against the setting aside of penalty. The parties are hereafter referred to as assessee and department for the sake of convinience. 3. On behalf of the assessee, the Ld. Consultant Sh. Ch. Sumanth submitted that the department has not filed any appeal against the sanction of refund a....

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....ings in the impugned order. 5. I have heard the submissions made before me. It is brought out from records that appellants have been granted letter of approval for setting up a SEZ unit. It is also not disputed that the services were received for the purpose of SEZ unit. In the judgments relied upon by the Ld. Consultant appearing for assessee the issue whether the assessee is eligible for refu....

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....9 and 15/2009 have provided a facilitative regime whereby a developer or units of SEZ, as recipients of taxable service are enabled the facility of claiming refund of Service Tax, remitted by taxable service providers in relation to the taxable services provided to a unit in a SEZ. On this harmonious construction, the immunity to Service Tax provided under Section 7 or 26 of the 2005 Act cannot be....