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2016 (1) TMI 1160 - CESTAT HYDERABADClaim of refund filed under Rule 5 of Cenvat Credit Rules, 2005 consequent to supply of goods to SEZ unit - Held that:- As seen from the letter F. NO. 9/SEZ/181/2006/659, dated 10-2-2006 issued by the Development Commissioner to M/s. Oil Field Warehouse Services Pvt. Ltd. while extending all the facilities and entitlements admissible to a unit in SEZ, it clearly mentions the authorized operations as rendering services such as (i) logistics & related services, (ii) maintenance and repair of equipment and (iii) supply of personnel. Further as per Rule 18(5) of SEZ Rules, 2006, “The Units in Free Trade and Warehousing Zones or units in Free Trade and Warehousing Zone set up in other Special Economic Zone, shall be allowed to hold the goods on account of the foreign supplier for dispatches as per the owner’s instructions and shall be allowed for trading with or without labelling, packing or repacking without any processing”. Further, the appellants have brought to my notice Notification No. S.O.1846(E), dated 27-10-2006 issued by the Ministry of Commerce and Industry listing warehousing and commercial operations as authorized operations. Hence, hold that the clearances made by the respondents to M/s. Oil Field Warehouse Services Pvt. Ltd., a unit in SEZ would constitute exports and are for the authorized operations as laid down in the SEZ Act. Commissioner (Appeals) correctly upheld the order of original authority sanctioning claim of refund filed under Rule 5 of Cenvat Credit Rules, 2005 consequent to supply of goods to SEZ unit.
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