2017 (11) TMI 884

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.... tax of Rs. 16,20,263/- paid on the input services like the courier service transportation of goods, control tower charges used in SEZ operations at their manufacturing unit at Chennai SEZ during the month of March 2010 consequent to the Notification No.9/2009-ST dt. 03/03/2009. The Assistant Commissioner issued a show-cause notice dt. 11/06/2010 for rejecting the refund claim relating to the month of March 2010 saying that the services were post manufacturing expenses and some of the services were wholly consumed in SEZ. After following the due process of law, the original adjudicating authority vide Order-in-Original rejected the refund claim by the respondent. Aggrieved by the said order, respondent filed appeal before the Commissioner(A....

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....iii. Transportation of goods by air and road is specifically included in additional list of services required for authorised operations under Sl.No.32 and 33 of the list. 5.2. He further submitted that exemption in Notification No.9/2009-ST is for all specified services as approved by the Development Commissioner and it is not for the Department to re-examine whether the said services are used in the authorised operations or not. The Notification in para 3(g) casts only minimum obligation for the adjudicating authority i.e. to check whether the service tax for which refund has been claimed has actually been paid to the Department. In support of his submission, he relied upon the following decisions:- i. Tata Consultancy Services Ltd. ....