TaxTMI 
TaxTMI 
2024 (4) TMI 226
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....he revenue. Learned Chartered Accountant submits that the issue involve in these two appeals are as follows : - Brief Summary of the issue in Appeal Appeal No Amounts 1. Denial of claim for refund made in terms of the notification No.9/2009-ST dated 03.03.2009 on the allegation that, Services are not mentioned in the list of specified services approved by the SEZ authorities. ST/70531/2020 27,915/- ST/70529/2020 1,05,802/- 2. Denial of claim for refund against invoices which contains has been addressed to Appellant's Unit outside the SEZ but has been consumed within the SEZ ST/70529/2020 4,62,425/- 1.2 He further submits that the issue is decided by this Tribunal in their own case by Final Order Nos.70277....
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....d in various judgments as cited by the Learned Counsel. In the case of Mast Global Business Service India Pvt. Ltd. (Supra), the CESTAT Bangalore has passed the following order :- The other grounds on which the refund "6.1... claims have been rejected by the impugned order is that the appellant has not produced the approved list of specified input services from the UAC SE2 which is mandatory and as per the Commissioner (Appeals). In reply to this argument, the Learned Counsel submitted that in view of the settled legal position by various decisions relied upon by him, condition in respect of approval from UAC not a mandatory requirement as the SEZ Act vide Section 51 of SEZ Act will have overriding effect over the provisions of oth....
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....ative 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 so interpreted as to be eclipsed the procedural prescriptions of Notification No. 9/2009 or 15/2009. These Notifications are calibrated to enable recipients of taxable services (exempt from liability to tax under the provisions of the 2005 Act), to claim refund of the Service Tax, wherever assessed and collected by Revenue or remitted otherwise by the taxable service provider, inadve....
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....ies Ltd. [2021 (54) GSTL 400 (T-Hyd)] Herman Connected Services Corporation India Pvy Ltd. [2021 (49) GSTL 11 (T-Bang)] SE Forge Ltd. [2019 (365) ELT 460 (T-Chennai)] Reliance Ports and Terminals Ltd. [2015 (40) STR 200 (T-Ahmd)] 2.4 On the second issue the matter was remanded for consideration whether these services for which invoices are addressed to the premises of the appellant which fall outside the SEZ unit would be admissible as refund amount. After taking note to the various decisions and law it has been held that such refund shall be admissible subject to the appellant, satisfying the Original Adjudicating Authority with regards to receipt as consumption of services within SEZ unit. Reliance has been p....