2025 (9) TMI 331

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....EMBER (TECHNICAL) Mr. Syed Peeran, Advocate for the Appellant Mr. M Sreekanth, Superintendent (AR) for the Respondent ORDER DR. D.M. MISRA These two appeals are filed against respective Orders-in-Original, since involved common issues, are taken up together for hearing and disposal. 2. Briefly stated the facts of the case are that the appellant are engaged in the manufacture and ....

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....r the appellant has submitted that they are having a centralised Service Tax Registration and filed refund claims in accordance with Notification No.9/2009-ST dated 03.03.2009. At their SEZ Unit, the appellant undertakes the authorised operations i.e. manufacture of computer systems, desktops, laptops, servers and other IT products and related parts, accessories and equipment etc. and service acti....

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....itional ab initio exemption to such taxable services fully consumed in the SEZ, no refund claim required to be filed and secondly there is no nexus between the authorized operations and input services used; consequently, their refund claims were rejected. He has further submitted that this issue is no more res integra and covered by the judgment in the appellant's own case reported in Dell India P....

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....e principle of law laid down in the case of Tata Consultancy Services Ltd. Vs. CCE&ST (LTU), Mumbai [2013(29) STR 393 (Tri. Mum.)] and the Final Order No.22271-22273/2017 dated 26.09.2017, in the appellant's own case, this Tribunal allowed the appeals filed against rejection of refund claims on the above grounds. This order was also later followed by this Tribunal in the appellant's own case repor....