TMI Blog2013 (12) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... d that if any services are rendered to a unit situated in SEZ, the said services cannot be termed as exempted services - Therefore, impugned order is unsustainable - Decided in favour of assessee. - Appeal No.ST/184/2012 - Final Order No. A/10988/2013-WZB/AHD - Dated:- 7-8-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Shri Jigar Shah, Adv. For the Respondent : Shri P.N. Sarvaiya, Astt. Commissioner (A.R.) JUDGEMENT Per: M.V. Ravindran; This appeal is directed against Order-in-Original No.03/Commissioner/ 2012, dt.12.01.2012. 2. The relevant brief facts that arise for consideration are that the appellant herein provided services to Mundra Port Special Economic Zone (MPSEZ) to develop Special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of the Tribunal in the case of Mundra Port SEZ Ltd, wherein it was held that any services provided to Mundra Port SEZ are exempted services. He would draw our attention to Final Order No.A/1646-1648/WZB/AHD/2011, dt.28.09.2011. 5. On careful consideration of the submissions made by both sides and perusal of the records, we find that the issue involved in this case is regarding availment of exempted granted to the service provider for the services rendered to a unit in SEZ or a developer of a unit in SEZ. There is no dispute as to the fact that the appellant had provided services to MPSEZ. It is also undisputed that the appellant had discharged the Service Tax liability. On perusal of the retrospective amendment as has been br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in force at all material times. (3) For the purpose of sub-section (1), the Central Government shall have and shall be deemed to have the power to make rules with retrospective effect as if the Central Government had the power to make rules under Section 37 of the Central Excise Act, 1944 (1 of 1944), retrospectively, at all material times. THE EIGHTH SCHEDULE (See Section 144) Provisions of CENVAT Credit Rules, 2004 to be amended Amendment Period of effect of amendment (1) (2) (3) Sub-rule (6A) of Rule 6 of the CENVAT Credit Rules, 2004 as inserted by CENVAT Credit (Amendment) Rules, 2011 vide Notification number G.S.R. 134(E), dt.01.03.2011 [3/2011-Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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