TaxTMI 
TaxTMI 
2018 (9) TMI 653
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....lf of the appellant submits that he relied upon judgments as follows: 1. Sears IT & management Services (I) Pvt. Ltd. vs Commr. Of Central Excise., Pune-III 2018 (8) G.S.T.L. 425 (Tri.- Mumbai) 2. Intas Pharma Ltd. Vs Commissioner of Service Tax, Ahmedabad 2013 (32) STR 543 (Tri.- Ahmd.) 3. Zydus Tech Ltd. Vs. Commissioner of Service Tax, Ahmedabad 2013 (30) STR 616 (Tri. - Ahmd.) 4. Zydus Technologies Ltd. Vs. Commissioner of Service Tax, Ahmedabad 2013 (39) STR 657 (Tri. - Ahmd.) 5. Commissioner of Service Tax, Ahmedabad-III Vs. Nahar Granites Ltd. 2014 (305) ELT 9 (Guj.) He submits that even after if refund is not covered under Notification 15/09-ST, this tribunal has held that since the Service Tax was not payable and infact ....
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....e Tax was paid on such services is not governed by Notification No. 96/2009-ST but the service tax otherwise not required to be paid on the services which are otherwise within the SEZ. In the facts of the present case there is no dispute that the Service Tax was paid on such services which are otherwise exempted. Therefore, the appellant is entitled for refund but not under Notification No. 09/2009-ST but under Section11B of the Central Excise Act, 1944. We therefore direct the adjudicating authority to proceed the refund claim of the appellant under the provisions of Section 11B of the Act. The appeals are allowed by way of remand to the adjudicating authority for passing a fresh order on the claim of the refund made by the appellant in th....
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.... authorized operations in the SEZ, except for services consumed wholly within the SEZ. 7. We notice that the Special Economic Zones Act, 2005 (Central Act 28 of 2005) was enacted providing for SEZ within the territory of India and for providing inter alia immunities/exemptions from taxes/duties/cesses. Section 7 of the 2005 Act enjoins that any goods or services exported outside, or imported into, or procured from the domestic tariff area, by a unit in SEZ or a developer shall, subject to such terms and conditions and limitations, as may be prescribed be exempted from payment of taxes/duties/cesses under all enactments specified in the First Schedule. The First Schedule does not enumerate the Act (Finance Act, 1994) as among the enactmen....
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....insofar as the claim for refund is filed within six months or within such extended period as the Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, shall permit. 10. Insofar as Notification No. 15/2009-S.T. is concerned, Para 'c' of the earlier Notification No. 9/2009-S.T. was substituted. The current requirement is that the exemption claimed by the developer or units of SEZ shall be provided by way of refund of Service Tax paid on the specified services used in relation to the authorised operations in the SEZ, except for services consumed wholly within the SEZ. 11. 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 o....