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2013 (9) TMI 183 - AT - Service TaxDemand of service tax - Consulting Engineers Services rendered to SEZ- appellant was providing both taxable and exempted service and was not maintaining separate accounts for the CENVAT credit availed - appellant contended that they had rendered the exempted service to units in SEZ which was deemed as exports – Held that:- The adjudicating authority has completely failed to examine the claim of the appellant - service provided to SEZ have been excluded from the scope of the Rule 6 of the CENVAT Credit Rules, 2004 vide Notification NO. 3/2001-CE (NT) dated 01/03/2011 - notification was given retrospective effect vide Section 144 of the Finance Act, 2012 with effect from 10/02/2006 to 28/02/2011 - there was no need for the assessee to reverse any credit taken on the inputs/input services in respect of which credit was availed for rendering of output services to SEZ units/SEZ developer - adjudicating authority has completely failed to examine the claim of the appellant – as decided in Repro India Ltd., Vs. UOI,( 2007 (12) TMI 209 - BOMBAY HIGH COURT) – appeal decided in the favour of assessee.
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