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2023 (11) TMI 17 - CESTAT AHMEDABADEntitled for exemption Notification No 04/2004- ST dated 31.03.2004 - sponsorship service received by the appellant can be considered as wholly consumed by the SEZ in their SEZ unit or not - HELD THAT:- There is no dispute that even though the service was provided from outside SEZ but the same was received by the appellant in relation to their overall operation of SEZ unit. It is also undisputed that the appellant did not have any operation outside their SEZ unit. Therefore, the sponsorship service even though provided from outside SEZ but the same was used exclusively for the operation of SEZ unit. The term ‘wholly consumed in SEZ’ means the service should not be used for SEZ as well as in any SEZ unit. It does not mean that service should be provided within the SEZ. This Tribunal in the case of identical service though provided outside SEZ i.e. event management service in the case of M/S. VISION PRO EVENT MANAGEMENT VERSUS CCE & ST, CHENNAI [2018 (7) TMI 334 - CESTAT CHENNAI], has held that The department then cannot contend that these services are not eligible for refund since these are not consumed within SEZ. The appellant is eligible for the exemption in respect of the sponsorship service received from outside SEZ - the impugned order is set aside. Appeal is allowed.
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