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2014 (7) TMI 1014 - AT - Service TaxDenial of refund claim to SEZ unit - authorized operations - Denial on the ground that the appellant has received the Scientific and Technical Consultancy Services which are not related to the authorized operation of the appellant which is in the list - Held that:- as regards non-inclusion of services of Scientific and Technical Services, in the letter dated 20th May, 2010, office of the Development Commissioner, KASEZ, Ahmedabad, at Entry Nos. 37 and 84, of the list, specifically indicated the Scientific or Technical Consultancy Services and technical testing and analysis as services for authorized operation of appellant. It is un-disputed that these services which are rendered by Cadila was in respect of the products manufactured by the appellants, which need study as regards research and analysis and testing. These activities are must for pharmaceutical industry before marketing and/or exporting the final products - reasons given by the First Appellate Authority as well as the Adjudicating Authority for rejecting the refund claim seems to be misconstrued - Following decision of Cadila Health Care Ltd. [2009 (8) TMI 172 - CESTAT, AHMEDABAD] - Decided in favour of assessee.
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