2018 (5) TMI 483

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....of service tax paid by the appellant on specified services in relation to authorized operations of the SEZ unit for the quarter January, 2014 to March, 2014. The said refund claim has been rejected on the ground that the specified services were procured prior to UAC approval. Both the lower authorities have emphasized their findings on the refund Notification No. 12/2003-ST to deny the refund claim. 4. The issue is no more res integra as this Tribunal in the case of Mylan Laboratories Ltd., vide Final Order No. 31249-31250/2017 dated 09.08.2017 on similar facts held as under: 7. On consideration of the submissions made by both sides and perusal of the records, I find that the issue in this case falls in a very narrow compass, as to wh....

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....etitive. If the contention of the department in these appeals is upheld, in that case the SEZ unit is burdened with service tax liability, which if appropriate notifications are applied need not have to pay. 8. I find that the business support services are subsequently enlisted as list of approved services by the DGFT Authorities and the same is not being contested by the department,. If that be so, ratio of the decision of the Tribunal in the case of Mahindra Engineering Services Ltd (supra) would directly apply wherein the Bench in Paragraph 6 to 6.2 has held as below: "6. I have carefully considered the submissions made by both sides. It is noted that notification No. 9/2009 does not state that the list of services required i....

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....mined the issue in total perspective while exercising his power under this clause (2f) of para 2 of the notification. The appellants have been filing refund claims thereafter which are receiving sanction. It would not meet the ends of justice, if the refund claim is denied when no service tax is payable under the provisions of SEZ Act." 9. In view of the facts and circumstances of this case and the judicial pronouncement, I hold that the impugned orders are unsustainable and liable to be set aside and I do so. 5. The above ratio squarely covers the issue. 6. Further, I find that the Ministry of Commerce and Industries, SEZ Division, had published the default list of services approved by department of commerce which has been ordinar....