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2015 (9) TMI 1088 - CESTAT CHENNAI

2015 (9) TMI 1088 - CESTAT CHENNAI - TMI - Denial of exemption claim to SEZ units - Notification No.4/2004-ST dated 31.3.2004 - Held that:- The appellate order demonstrates piecemeal reading of the notification. It not only grants exemption to the service provider providing service to a developer of SEZ but also service provided to a unit of SEZ for consumption thereof within the said location is exempt. But the authorities erroneously constructed the purview of the notification. There is no fin .....

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For the Appellant : Mr M Karthikeyan, Adv. For the Respondent : Mr L Paneer Selvam, AC (AR) ORDER Per: D N Panda: Record placed by Revenue shows that the appellate order was sent by speed post. But there is no acknowledgement due on record. 2. Appellant submits that if its meritorious appeal is thrown at the threshold that shall be converted into de-merited one. Therefore, appellant having taken appropriate steps soon after receipt of the recovery notice, to get copy of the order to seek appeal .....

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