2017 (9) TMI 888

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ended by Notification No.15/2009-ST dt. 20.05.2009. The adjudicating authority sanctioned the refund claim partly and major amount of refund was rejected, on the ground that the services received by the appellants were wholly consumed within the SEZ. Being aggrieved by the order-in-original the appellant filed appeal before the Commissioner (Appeals), who vide the impugned order upheld the order in original, and rejected the appeal. The Ld. Commissioner in his order contended that since the services in question were received by the appellants were consumed wholly within the SEZ, the exemption under Notification No. 9/2009-ST is not available. Being aggrieved by the impugned order the appellants filed these appeals. 2. Shri J.H. Motwani, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of Service Tax Vs. Zydus Technologies Ltd. - 2014 (35) STR 515 (Guj.) (vi) Zydus Technologies Ltd. Vs. Commissioner of S.T. Ahmedabad- 2015 (39) STR 657 (Tri.-Ahmd.) (vii) Mahindra Engineering Service Ltd. Vs. Commissioner of C.Ex., Pune-I - 2015 (38) STR 841 (Tri.-Mumbai) (viii) Barclays Technology Centre India (P) Ltd. Vs. Commr. of C. Ex., Pune-III - 2015 (38) STR 35 (Tri.-Mumbai) (ix) Eon Kharadi Infrastructure Pvt. Ltd. Vs. Commr. of C. Ex., Pune-III - 2015 (39) STR 267 (Tri.-Mumbai) (x) Zydus Mayne Oncology Pvt. Ltd. Vs. Commr. of C.Ex.,& Cus., Vapi - 2010 (262) ELT 280 (Tri.-Ahmd.) (xi) Credit Suisse Services India Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-I - 2013-TIOL-1998-CESTAT-MUM. 3. Shri Dilip Sh....