2015 (3) TMI 1301

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.... Respondent : Dr. A. K. Nigam, Addl. Commissioner(AR) ORDER B. S. V. Murthy (Technical Member) In both the appeals, issues involved are common and therefore both the appeals are taken together and a common order is passed. 2. Appellant is an SEZ unit and they filed refund claims under Notification No.9/2009-ST dt. 03/03/2009 as amended by Notification No.15/2009-ST dt. 20/05/2009. Both....

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....n that they cannot take refund of the tax paid by them on such services. He relies on the decision of the Tribunal in the case of Tata Consultancy Services Ltd. Vs. CCE(LTU), Mumbai [2013(29) STR 393 (Tri. Mumbai)] in support of his submissions. 4. Learned AR fairly agrees that the issues are covered by the decision of the Tribunal. 5. I have considered the submissions. Both the issues had c....