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2017 (1) TMI 383 - AT - Service TaxRefund - GTA services - supply of goods to the SEZ Unit in terms of Notification No.40/2007-ST dated 17.09.2007 - denial on the ground that service tax paid on freight from place of removal (factory gate) to the SEZ Unit is not admissible to the appellant - whether, supply of goods to SEZ Unit should be considered as “port of export”? - Held that: - Sub-section (2) of Section 53 ibid mandates that SEZ shall be deemed to be a port under Section 7 of the Customs Act, 1962. On a conjoined reading of the provisions contained in Section 2 (m), 51 and 53 ibid, it reveals that goods supplied by a manufacture located in the Domestic Tariff Area (DTA) to the SEZ Unit / Developer should be considered as export and the premises of the SEZ is to be construed as “the port of export” - refund benefits allowed to the appellant on the GTA services utilized for transportation of goods to the SEZ Unit - appeal allowed - decided in favor of appellant.
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