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M/s Helios Photo Voltaic Ltd. Versus Commissioner of Central Excise, Noida

Allowability of exemption for services released by Unit in SEZ - refund claim - Held that - the issue herein is squarely covered in favour of the appellant by Single Member Bench ruling of this Tribunal in the case of Intas Pharma Ltd Vs. CST 2013 (7) TMI 703 - CESTAT AHMEDABAD , where it was held that any service tax paid/ remitted by a service provider is liable to be refunded to the provider who has remitted service tax in relation to taxable services provided to the unit to carry on authoriz....... + More



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