2022 (4) TMI 1208

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....paid on input services used by the appellant in its authorized operations in SEZ units is correct? 2. Heard Shri Prasad Paranjappe, Learned Advocate for the appellant and Shri K.B. Nanaiah, Learned Assistant Commissioner (Authorized Representative) for the Revenue. 3.1 Learned Advocate for the appellant would submit, at the outset, that the services which were availed, on which Service Tax was paid, namely:- (i) Rent-a-Cab Service (ii) Business Support Service (iii) Accommodation Service, and (iv) Travel Agent Service are all covered in the Uniform List of Services which are declared by the Governmentto be required for performing authorized operations, except the other service, namely,Management ....

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.... of the lower authorities. 5. I have considered the rival contentions and have gone through the orders relied upon during the course of arguments; and I am prima facie convinced that the Revenue has not denied the fact that the services in question were used by the SEZ unit for its authorized operations. Hence, the denial of refund for want of documents is not sustainable. 6.1 The Learned Bangalore Bench of the CESTAT in the case of M/s. Mast Global Business Services India Pvt. Ltd. (supra) has considered the case of a similarly placed taxpayer and held as under:  "6.1 After considering the submissions of both sides and perusal of material on record, I find that the show-cause notices were issued on two grounds viz. cert....