2026 (5) TMI 435

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....of Central Excise (Appeals-II), Bangalore. 2. Briefly the facts are the appellant M/s. ANZ Support Services India Pvt. Ltd. are rendering services under the categories of Business Auxiliary Services, ITSS, Management and Business Consultancy Services etc. The appellant is also registered as Special Economic Zone (SEZ) unit for providing Information Technology (IT) enabled services and for rendering these services, various input services are used, on which service tax is paid. The appellant filed four (4) refund claims under Notification No.17/ 2011 dated 01.03.2011. The Commissioner (Appeals) in the impugned order denied the cenvat credit on the ground that 'Rent-a-Cab' service was an excluded service from 01.04.2011; secondly, certain i....

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....refund of service tax as per Notification No. 17/2011-S.T., dated 1-3-2011, which is reproduced below: Exemption to taxable services received by unit or developer of Special Economic Zone - In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act) read with sub-section 3 of section 95 of Finance (No. 2), Act, 2004 (23 of 2004) and sub-section 3 of section 140 of the Finance Act, 2007 (22 of 2007) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 9/2009-Service Tax, dated the 3rd March, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3....

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....uthorised operations, namely :- (i) services listed in clause (i) of sub-rule (1) of rule 3 of the Export of Services Rules, 2005 in relation to an immovable property situated within the SEZ; or (ii) services listed in clause (ii) of sub-rule (1) of rule 3 of the Export of Services Rules, 2005, as are wholly performed within the SEZ; or (iii) services other than those falling under (i) and (ii) above, provided to a Developer or Unit of SEZ, who does not own or carry on any business other than the operations in the SEZ; (b) for the purpose of claiming exemption, the Developer or Unit of SEZ shall obtain a list of taxable services as are required for the authorised operations approved by the Approval Commit....