AI Drafter 
TaxTMI 
TaxTMI 
2023 (5) TMI 1024
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....ar, Authorised Representative for the Respondent ORDER PER : S. K. MOHANTY The issue involved in all these appeals is identical and accordingly, the same are taken up for hearing together and a common order is being passed. 2. The appellants herein, M/s Portescap India Pvt Ltd. are the units located in Special Economic Zone (SEZ) and are engaged inter-alia, in the business of manufacture of Electronic Motors for export. The appellants had paid the service tax on various input services used for manufacture of the final product in the SEZ units. Since, the SEZ units are not liable for payment of service tax on the input services as per various notifications issued by the Government of India, the appellants had filed the subject re....
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....3 ST/90084/ 2018 June 12 to Sept 12 NA/GST&C X/AIII/ MUM/7 7/18-19 dated 28 May 2018 √ 4 ST/89901/ 2018 Apr 15 to Jun 15 NA/GST&C X/AIII/ MUM/8 0-82/18-19 dated 28 May 2018 √ 5 ST/90085/ 2018 Jul 15 to Sept 15 NA/GST&C X/AIII/ MUM/8 0-82/18-19 dated 28 May 2018 √ √ 6 ST/90082/ 2018 Oct 15 to Dec 15 NA/GST&C X/AIII/ MUM/8 0-82/18-19 dated 28 May 2018 √ √ 7 ST/88214/ 2019 Jan 16 to March 16 NA/GST/AI/ MUM/56 TO 59/19- 20 dated 30 July, 2019 √ √ 8 ST/88348/ 2019 April 16 to June 16 NA/GS....
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....ration. Thus, he submitted that since, the licensing authority had opined for inclusion of the list of disputed services in the approved list at a subsequent stage, the same cannot be questioned or interpreted in a different manner by the refund sanctioning authority inasmuch as the decision made by the competent authority under the SEZ scheme is final and conclusive. Further, Learned Advocate also submitted that the contents in the above referred Notifications are procedural in nature and those have no mandatory effect in interpreting the contents therein. Thus, he pleaded that the benefit of refund should be extended by the department upon compliance of the requirement that the goods were manufactured within the SEZ and were exported outs....
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....ification(s) have not been complied with in entirety by the appellants, denial of the refund benefit by the authorities below is in conformity with the statutory provisions. 5. Heard both sides and examined the case records. 6. On careful examination of the adjudication as well as impugned orders passed by the authorities below, I find that the refund applications of the appellants were denied mainly on the following grounds: (i) 'Renting of Immovable Property Services', 'Club & Association Membership Services' and 'Waste Management Services' are not included in the list of specified services approved by SEZ authorities. (ii) The Cleaning Services, Event Management Services and Business Support Services do not have n....
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....nd that the authorities below have not specifically denied the fact that the appellant is operating as a SEZ unit for manufacture of electronic motor and such operations were as per the guidelines framed under the SEZ policy. In other words, there is no contra findings by the authorities below that the appellants are also engaged in the business of supplying the manufactured goods within the Domestic Tariff Area (DTA ). Thus, under such circumstances, since the entire goods were manufactured by utilizing the disputed services, the nexus between the input and the output services cannot be questioned by the refund sanctioning authority. However, I find that the original authority had not examined or recorded any findings on the issue whether,....