2023 (10) TMI 1113

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....the Appellant Shri Ajay Kumar Samota , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant is entitled for refund claim under Notification No. 09/2009-ST dated 03.03.2009 as amended by Notification No. 15/2009-ST dated 25.05.2009 in respect of input services namely out of pocket expenses collected by the servic....

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....pellant had no activity other than operation in SEZ therefore, all the services received by the appellant are in relation to authorized operation in the SEZ. He further submits that all these services are specified in the approval list of the development Commissioner, for this reason also refund cannot be rejected. 2.1 As regard the rejection of claim on the ground that item code does not tally....

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....d the records. I find that the main issue is that whether the services of rent-a-cab service, convention service, out of pocket expenses were used for authorized operation of the SEZ of the appellant's unit. I find that these services were received by the appellant even though outside the SEZ but these services are directly for use of the entire business activity of the appellant located in SEZ. I....