2025 (12) TMI 97

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.... (Appeals) has rejected the refund of Cenvat Credit on the 'rent a cab services', by upholding the Order-in- Original. 2. Briefly stated facts of the present case are that the Appellant M/s Sapient Consulting Private Limited is a unit under SEZ and is engaged in software development and technology consulting services. The Appellant filed refund applications seeking refund of service tax paid on specified input services in terms of Notification No. 12/2013 dated 01.07.2013 for the period July 2013 to March 2015. The department issued a deficiency memo dated 07.01.2016 pointing out the discrepancies in the refund applications. Further, the department also issued a letter dated 18.03.2016 disputing the Cenvat Credit on 'rent a cab services'....

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....d claims for the period July 2013 to September 2013 and October 2013 to September 2014 on 09.06.2014 and 22.08.2014 respectively. She further submits that at the time of filing the refund, 'rent a cab service' was included in the list of specified services, therefore, the refund claims filed by the Appellant are in consonance with the Notification dated 01.07.2013. For this, she relies on the following decisions of the Tribunal: * CST, Noida vs. M/s HCL Technologies Ltd - 2025 (1) TMI 142 - CESTAT Allahabad * M/s Kolland Developers Pvt Ltd vs. CCE, Nagpur - 2022 (8) TMI 1557 - CESTAT Mumbai 4.2 She further submits that as per Section 26(1)(e) of the SEZ Act, 2005, the developer is entitled to exemption from service tax ....

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.... * Commissioner of CGST, Rajkot vs. M/s Reliance Industries unit RSEZ Jamnagar - 2024 (8) TMI 1327 - CESTAT Ahmedabad * Global Stones Pvt Ltd vs. Commissioner of CGST, Jaipur - 2022 (65) GSTL 97 (Tri. Delhi) * M/s Metlife Global Operations Support Centre Pvt Ltd vs. CST - 2020 (12) TMI 1069 - CESTAT New Delhi * Societe Generale Global Solutions Centre Pvt Ltd vs. CST, Bengaluru East - 2020 (2) TMI 229 - CESTAT Bengaluru * M/s ONGC Mangalore Petrochemicals Limited vs. CCE, Mangalore - 2019 (2) TMI 588 - CESTAT Bengaluru * M/s Global Business Services India Pvt Ltd vs. CST, Bengaluru - 2018 (9) TMI 258 - CESTAT Bengaluru 4.3 She further submits that vide Notification dated 01.07.2013, e....

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....Approval Committee at the time of receipt of services. We also find that the refunds were filed by the Appellant on 09.06.2014 and 22.08.2014 and at that time, 'rent a cab service' was included in the list of specified services and in the decisions relied upon by the Appellant cited supra, on the issue that from which date the services are to be considered for grant of refund, it has been held that it is the date when the refund claim is filed and not the date when the services were received. Besides this, we also find that as per the SEZ Act, there is a complete exemption for the services provided to a developer or a unit and there is no condition prescribed under any notifications/circulars of Service Tax Regime that rules or regulations ....