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2017 (6) TMI 364 - AT - Service Tax100% EOU - refund claim - rejection on the ground that services rendered to SEZ and such services are only exempted and not export of services - Held that: - As per Section 53 of SEZ Act, 2005, the SEZ territory is to be treated as territory outside the customs territory of India. Further, according to the SEZ Act 2005, supply of goods from DTA to SEZ constitutes exports - for the purposes of Rule 6 A of Service Tax Rules, the SEZ will necessarily have to be treated as territory deemed to be located outside India and the provision of any services provided by a DTA unit to an unit located in such SEZ shall be treated as export of service provided all other conditionalities of the said Rule 6 A are satisfied - further, there is no distinction in Rule 5 of the CCR 2004, between exports and deemed exports - export of such services to SEZ will necessarily have to be treated as deemed export and will be eligible for refund of accumulated credit under Rule 5 of CCR and notifications issued thereunder. The matter is remanded back to the original authority only to the limited purpose of verifying whether the payment received towards such services have been received in convertible foreign exchange or otherwise - appeal allowed by way of remand.
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