2019 (5) TMI 146

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....DER Per Madhu Mohan Damodhar After hearing both sides, We find that the issue in dispute concerns relation to authorized operations in the Special Economic Zone (SEZ), by ATC Tires Pvt. Ltd., Gangaikondan, Tirunelveli under Notifications No. 9/2009-ST dated 03.03.2009 as amended by Notification No. 15/2009-ST dated 20.05.2009. The appellant in both the appeals were filed refund claims in respe....

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.... on specified services used. However, for services consumed wholly within the SEZ, the refund is specifically barred. 3. We find that the Ld. Advocate is correct in her assertion that the matter is ended in favour of the appellant in the appellant's own case in Final Order No. relied on by her supra. The relevant portion of the order is reproduced herein below:- "4. Heard both sides. We find ....

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.... and 15/2009 have provided a facilitative regime whereby a developer or units of SEZ, as recipients of taxable service are enabled the facility of claiming refund of Service Tax, remitted by taxable service providers in relation to the taxable services provided to a unit in a SEZ. On this harmonious construction, the immunity to Service Tax provided under Section 7 or 26 of the 2005 Act cannot be ....

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....of the fact the very same dispute concerning refund claim filed under Notification No.9/2009-ST is covered by the same assessee's case upheld by Gujarat 4 Appeal Nos. E/41129/2013 ST/40165/2013 ST/40167/2013 High Court Judgement reported in 2014 (35) STR 515 (Guj.) . The other case laws cited by the Ld. Advocate fully support their submissions. 5. In view thereof, the impugned order to the cont....