2026 (5) TMI 798

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....f Central Excise and Service Tax (Appeals), Bangalore. 2. Briefly stated the facts of the case are that appellants are engaged in rendering services under the category of Maintenance or Repair Service, Business Auxiliary Service and Business Support Service. The appellant is a 100% Software Technology Park of India (STPI) unit and registered under Special Economic Zone (SEZ) Act, 2005. The appellant had filed refund claims for the period April 2009 to May 2009 and July 2009 to September 2009 amounting to Rs.14,74,806/- and Rs.24,35,289/- on 23.10.2009 and 8.01.2010, respectively claiming refund of the service tax paid during the relevant period in terms of Notification No.09/2009-ST dated 03.03.2009 as amended by Notification No.15/2009-....

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.... 602 - CESTAT, Bangalore. 4. Learned Authorised Representative (AR) for the Revenue reiterated the findings of the learned Commissioner (A). 5. Heard both sides and perused the records. The short question involved in the present appeals for consideration are whether the appellants are entitled for refund of service tax paid under Notification No.9/2009-ST dated 03.03.2009 as amended by Notification No. 15/2009-ST dated 20.05.2009. The refund claims were rejected by the learned Commissioner (A) solely on the ground that the services only consumed within the SEZ are eligible, hence, the refund of service tax under the said Notification No.9/2009-ST 03.03.2009 as amended by Notification No. 15/2009-ST dated 20.05.2009 would not be applic....

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.... of the service tax paid on various services on this ground is bad in law and is accordingly set aside. 6.2 Coming to the next question, whether in respect of the services which were wholly consumed and which were fully exempt from payment of duty, whether the appellants can be granted refund under Notification No. 9/2009-S.T., dated 3-3-2009 as amended by Notification No. 15/2009-S.T., dated 20-5-2009 through which amendment a condition was inserted stating that the refund procedure prescribed under the said Notification shall apply only in the case of services used in relation to the authorized operations in the SEZ except for services consumed wholly within the SEZ. This view of the department is also incorrect. Notification No.....