2018 (7) TMI 1013

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....Padmanabhan The present appeal is filed by the Revenue against the Order-in-Appeal No. 12/2017-18 dated 23/1/2018. 2. The brief facts relevant for this appeal are that the respondent is a SEZ unit situated in Mahindra Special Economic Zone, Jaipur. They were rendering IT enabled services including architectural and engineering services, software development and other services. After obtaining th....

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....refund claim is not admissible for the following reasons. (i) In terms of para 3(iii)(f) of the Notification, SEZ unit can submit only one claim of refund for every quarter. In the present case, the refund has been claimed for lease entered into for a period more than 90 years. (ii) The Letter of Approval issued to the respondent has specified that no exemption/concession can be availed prior ....

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....records. 6. The dispute is regarding the grant of refund in terms of the Notification No. 12/2013 dated 1/7/2013. The above notification provides for exemption in the form of refund, of any service tax paid by the SEZ unit in respect of service used by them for their authorized operations. The service tax in the present case has been paid for lease of the land on which the respondent unit is situ....