2019 (9) TMI 1691

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...., AC (AR). ORDER PER: Dr. D.M. MISRA This appeal is filed against Order-in-Appeal No.NA/GSTAIII/MUM/643/17-18, dt.28.03.2018, passed by the Commissioner (Appeal-III),GST & CE, Mumbai 2. Briefly stated the facts of the case are that the Appellants, as a SEZ unit, engaged in the manufacture of export of semi- conductors. They filed refund claim for the period March 2009 to July 2009 for Rs.2,47....

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....olly consumed in the SEZ. Refund of Rs.3,863/- on Club or Association Service was denied since the same was not mentioned in the list of approved service at the time of export which later included in the approved list by the approval committee vide letter dt.06.11.2009. He submits that subsequent approval of the services cannot disentitle in availing refund of service tax paid on such services in ....

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....e services are approved by the approval committee, denial of refund on the ground of having no nexus is unsustainable. On the issue of input service wholly consumed within the SEZ, the learned Chartered Accountant referred to the judgment in the case of Barclays Technology Centre India (P) Ltd Vs CCE Pune-III-2015 (38) STR 35 (Tri-Mumbai). 4. Per contra, the learned A.R. for the Revenue reiterate....