2017 (12) TMI 1184

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....ary Servides Rs. 1,804/- (3) Electricity Exchange Service Rs. 8,063/- (4) General Insurance Service Rs. 9,646/- (5) Service provided by Share transfer Agent Rs. 1,236/- (6) Courier Services Rs. 7,897/- (7) Customs House Agent Services Rs. 32,693/- (8) Goods Transport by Road (GTA) Rs. 1,272/- (9) Information & Software Services Rs. 4,017/- (10) Legal Consultancy Service Rs. 55,620/- (11) Management, Maintenance or Repair Service Rs. 9,937/- (12) Rent-a-Cab Services Rs. 1,613/- (13) Technical Inspection and CertIfication services Rs. 5,129/- (14) Telecommunication Services ....

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....oval was granted, all along these services are integrally connected with SEZ operation. Therefore the certificate shall have retrospective application. 5. Further it is submitted by the appellant that merely because the invoices were in the name of head office of the appellant, that does not bar it to avail services in SEZ without any contrary finding in the adjudication. Therefore on all counts as stated above, appellants refund may be entertained without any objection by Revenue. 6. On the other hand, Revenue says that when there was no nexus between the input service and the utilization thereof in the SEZ, appellants claim was dismissed. It is further submitted that records were not produced before the Authority to satisfy the util....

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....arned Authority suspiciously acted as is coming out from para 5.1 of the show cause notice and denied refund. Therefore appellant shall not be denied benefit of tax exemption on this count. Similarly in para 5.2, 5.3, 5.4, 5.5, 5.9, 5.13 and 5.16, disallowances were made on suspicion holding that it was beyond imagination that the service has been provided in the SEZ. We may make it clear that the suspicion, however, grave may be is not substitute of proof and Revenue did not discharge burden of proof bringing out a case to substantiate allegation of non-utilisation of service in question in the SEZ. Therefore on all these counts, there shall not be any disallowance of refund. 9. In respect of services other than above counts, the flimsy....