Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 116 - AT - Service TaxRefund of service tax paid - SEZ Unit - specified input services used for the services exported - N/N. 12/2013-ST dated 1.7.2013 - fiscal concessions to SEZ - Held that:- This Tribunal has consistently held that the benefit under the SEZ Act shall have an overriding effect as long as the input services are consumed within the SEZ and refund has to be sanctioned in favour of the assessee. Issue decided in appellant own case LOWE’S SERVICES INDIA PVT. LTD. VERSUS COMMISSIONER OF CENTRAL TAX, BANGALORE NORTH [2019 (1) TMI 180 - CESTAT BANGALORE], where it was held that The appellant is a SEZ unit and as per Section 26 read with Rule 31 of SEZ Rules 2006 along with Section 51 of SEZ Act, the SEZ Act has overriding impact over other laws and SEZ units are exempt from payment of service tax for any service which is used for their authorized operations. Rejection of refund claim to the extent of ₹ 17,723/- paid under Reverse Charge Mechanism - Held that:- Rejection is wrong because the appellant in all has paid service tax amounting to ₹ 43,012/- and out of the total amount of ₹ 43,012/-, a sum of ₹ 25,190/- was granted to the appellant and the balance of ₹ 17,723/- which was paid through the same challan was rejected.
|