2018 (3) TMI 269

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.... modules and parts thereof and solar power systems which were authorized operations, duly approved by the Development Commissioner of Noida SEZ. The Government of India, vide Notification No.9/2009-ST dated 03.03.2009, provided for exemption of service tax on services which were used for authorized operations undertaken in SEZ and the same was provided by way of refund. 4. In terms of the conditions of Notification No.9/2009, the appellant applied to the Development Commissioner on 27.03.2009 for approval of list of various input services for various authorized operations and approval by the approval committee was granted on 11.05.2009. The appellant filed a refund claim of Rs. 52,79,568/- for the period March, 2009 to June, 2009 on 13.0....

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....as been held that: "On true and fair construction of Notifications 9/2009 and 15/2009 issued under Section 93(1) of the Act, considered in the light of the overarching provisions of Sections 7 and 26(e) of the 2005 Act, the conclusion appears compelling that neither Notification 9/2009 nor 15/2009 disentitle immunity to Service Tax enjoined by the provisions of the 2005 Act. It therefore appears that Notification Nos.9/2009 and 15/2009 merely contour the process by which the benefit of exemption/ immunity to tax is operationalised Notification Nos.9/2009 and 15/2009 have provided a facilitative regime whereby a developer or units of SEZ, as recipients of taxable services are enabled the facility of claiming refund of Service Tax, remitte....

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.... tax paid on the specified services on or after the date of its publication of the Notification in the official gazette'. Further reliance is also placed on the Circular dated 29.10.2009 issued by the Assistant Development Commissioner, Noida, SEZ which clarifies that the service tax refund under Notification No.9/2009 dated 03.03.2009 shall be granted from the date of issue of the said Notification. 9. Accordingly, the appellant prays for allowing the appeal with consequential benefits. 10. Heard the learned AR for Revenue. 11. Upon consideration of the rival contentions and on perusal of record we find that the issue herein is squarely covered in favour of the appellant by Single Member Bench ruling of this Tribunal in the case o....