TMI Blog2016 (1) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... vices Pvt. Ltd. while extending all the facilities and entitlements admissible to a unit in SEZ, it clearly mentions the authorized operations as rendering services such as (i) logistics & related services, (ii) maintenance and repair of equipment and (iii) supply of personnel. Further as per Rule 18(5) of SEZ Rules, 2006, “The Units in Free Trade and Warehousing Zones or units in Free Trade and W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund filed under Rule 5 of Cenvat Credit Rules, 2005 consequent to supply of goods to SEZ unit. - E/896/2010 - Final Order No. A/30050/2016 - Dated:- 20-1-2016 - Ms. Sulekha Beevi C.S., Member (J) Shri R.K. Dass, Authorised Representative, for the Appellant. Shri P. Rama Krishna, Authorised Representative, for the Respondent. ORDER The appeal is filed by Revenue challengin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to this issue raised by the department. The relevant portion is reproduced as under : - 5. As seen from the letter F. NO. 9/SEZ/181/2006/659, dated 10-2-2006 issued by the Development Commissioner to M/s. Oil Field Warehouse Services Pvt. Ltd. while extending all the facilities and entitlements admissible to a unit in SEZ, it clearly mentions the authorized operations as rendering servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Oil Field Warehouse Services Pvt. Ltd., a unit in SEZ would constitute exports and are for the authorized operations as laid down in the SEZ Act. 4. In view of the foregoing, especially Rule 18(5) of SEZ [Rules], I am of the view that the impugned order call for no interference. 5. In the result, the appeal is dismissed. (Operative part of this order was pronounced in open Court on concl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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