2017 (9) TMI 506

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ovisions as per Notification No. 12/2013-ST 4.   The relevant facts that arise for-consideration for filtering necessary details are appellant is a Special Economic Zone (SEZ) unit; renders services which are exported; receive taxable service from the service providers; appellant filed an application for approval of list of services with the DGFT authorities on 16.08.2012. The said list of services was approved by the DGFT authorities on 22.11.2013 intimating therein, that approval is as per the meeting of the unit approval committee held on 19.07.2013. Appellant filed refund claim of the service tax paid under clause 3(i) of Notification No. 12/2013-ST for the period 01.07.2013 to 22.12.2013. The adjudicating authority held that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3. The learned Chartered Accountant appearing for the appellant, M/s. Trizetto India Pvt. Ltd., submits that the appellant is an SEZ and commenced its operation as SEZ in August, 2011. Immediately thereafter, they had applied for approval of input services required for the rendering of output service to approval committee of the SEZ on 12/08/2011. After conducting necessary verification, the committee finally approved the list of input services vide letter dated 09/12/2011. The approval has been granted in respect of the application made which has been done much before the export took place and, therefore, the subsequent approval or the administrative delay in grant of approval cannot affect the vested right accrued to the appellant. There....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ltd., [2016 (44) STR 65 (Tri. Mumbai)] and produces the copy of the said order. I find that the ratio of the judgment of the Tribunal in the case of Kolland Developers Private Ltd., is not applicable to this case as in paragraph no. 4 the Bench held as under: 4. I have gone through the rival submissions. I find that in the case of Mahindra Engineering Services (supra), cited by the counsel, the argument that the said notification is an exemption notification and therefore, at the time to avail the exemption, the conditions of notification have to be fulfilled, was not taken by the Revenue. In the instant case, I find that the Notification No. 12/2013 provides the exemption by way of refund. To avail the exemption, the assessee must f....