2017 (8) TMI 1282

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....ation No. 09/2009-S.T., dated 3-3-2009 as amended by No. 15/2009-S.T., dated 20-5-2009 claimed by the Special Economic Zone (SEZ) is the subject matter of present dispute. 2. In this case, the appellant had filed the refund application on 4-8-2009, claiming refund of Rs. 1,06,344/-, in terms of Notification No. 09/2009-S.T., dated 3-3-2009 in respect of the service tax paid on various servic....

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.... & incentives services, House keeping services, Rent-a-cab services, Canteen services, etc., have no nexus with the manufacturing of pharmaceutical products. 3. The appellant has filed written submission and prayed for deciding the appeal based on the submission made therein. 4. Heard the ld. DR for the Revenue. 5. Notification No. 09/2009, dated 3-3-2009 exempts taxable services....

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....dent from the letter dated 2-9-2009 of the appellant, addressed to the Jurisdictional service tax authorities. Further, the disputed service were duly approved by the Development Commissioner in terms of notification dated 3-3-2009. Thus, the services consumed within the SEZ area should qualify for refund benefit under the Notification dated 3-3-2009, upto 19-5-2009, for the reason that notificati....