Refund claim of service tax paid on input services wholly consumed within SEZ is duly allowable

Vishay Semiconductor India Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) CESTAT Mumbai held that refund claim of service tax paid on input services which are wholly consumed within SEZ cannot be denied. Facts- The appellant filed refund claim of Rs. 6,83,442/-, however, refund of Rs. 1,91,007/- was rejected on the ground that the input services were wholly consumed within SEZ which were unconditionally exempted from payment of Service Tax and therefore not eligible for refund as per provisions of notification no. 9/2009-ST dated 03.03.2009 as amended by notification no...