Denial of refund claim merely because taxable service not mentioned in list approved by SEZ unjustified

EXL Services SEZ BPO Solutions (P) Ltd. Vs Commissioner of Customs & Central Excise (CESTAT Allahabad) CESTAT Allahabad held that denial of refund claim of service tax under notification no. 9/2009-ST dated 03.03.2009 as taxable service in respect of which refund is claim is not mentioned in the list of specified service approved by SEZ authority unjustified. Facts- Appellant is operating from its units located in SEZ NOIDA and SEZ Jaipur. They are having centralized registration and are providing taxable services under the category of Business Auxiliary Service from both locations. For pr...