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2016 (2) TMI 941 - CESTAT MUMBAIRejection of Rebate claim - service tax paid on services rendered in SEZ - whether the rejection of claim on the ground that the services were not exported and used outside India and payment for such services is received in convertible foreign exchange is justified? - whether rebate can be claimed on service tax paid and not claimed only in respect of the central excise duty paid - the decision in the case of SUJANA METAL PRODUCTS LTD. Versus COMMISSIONER OF C. EX., HYDERABAD [2011 (9) TMI 724 - CESTAT, BANGALORE] relied upon - Held that: - The said law squarely applies in the case in hand as the issue is similar, where it was held that after coming into force of SEZ Act, supplies made by DTA units to SEZ units are to be treated as export and entitled to benefits as such. Since there is no dispute that the services were rendered to the units in SEZ area, the impugned order has correctly followed the law and sanctioned the rebate claim - appeal dismissed - decided against Revenue.
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