Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 231 - AT - Service TaxRefund claim - Service Tax paid on specified services for authorized operation in SEZ - Revenue contended that appellant constructed a transmission line outside the SEZ area and supplies electric power to Domestic Tariff Area do not fulfill the criteria of wholly consumed services as defined in explanation (i), (ii) or (iii) to Para 2(a) of the notification and seem to be carrying a different business. - Held that:- mere supply of surplus power in DTA as mentioned in Rule 47 of SEZ Rules, cannot be construed that the assessee carries on business, as there is no DTA Unit of the assessee. Apart from that, SEZ, Mundra, directed the assessee to claim refund in terms of Para 2(c) of the notification, then, rejection of refund claims considering under Para 2(d) of notification by the Adjudicating authority is totally unwarranted and cannot be sustained. As decided by the Tribunal in the case of Tata Consultlancy Services Ltd Vs CCE & S.T. (LTU), Mumbai - [2012 (8) TMI 500 - CESTAT, MUMBAI] that once the Approval Committee has given the nexus and the justification, it was totally unwarranted on the part of the adjudicating authority and the appellate authority to go into this question and come to their own findings in the matter. Decided against the revenue
|