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M/s Anabond Ltd. Versus Commissioner of Central Excise, Chennai - III

2015 (9) TMI 1088 - CESTAT CHENNAI

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 devel .....

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consultancy service provider to a unit in SEZ. It is on record that it was provider of such service but it was not registered. Appellate authority did not doubt status of the appellant. Therefore, denial of the benefit of the notification to the app .....

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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 .....

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l admitted. 3. Considering the difficulties above, the delay is condoned and appeal is admitted. 4. Appellant invites attention to applicability of Notification No.4/2004-ST dated 31.3.2004 to submit that the services provided by it to a unit situate .....

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