TMI Blog2021 (1) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... eliance on permission dated 19.12.2006 and the Notifications dated 10.5.2007 and 19.6.2007 along with the provisions of the SEZ Act, 2005 - supply of the electricity to Domestic Tariff Area is beyond the Authorized Operations approved under the Act or not? - services received by the assessee was not shared between authorised operation in Special Economic Zone Unit and Domestic Tariff Area - whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ER: HONOURABLE MR. JUSTICE J.B.PARDIWALA This Tax Appeal is under Section 35(G) passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad, is admitted on the following substantial questions of law : A. Whether in the facts and in the circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal was justified in holding that selling of surplus power in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the services received by the assessee was not shared between authorised operation in Special Economic Zone Unit and Domestic Tariff Area ? D. Whether on the facts and in the circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal was justified in holding that the expression wholly consumed referred to in Explanation (iii) of the proviso to para 2(a) of the Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and would not be restricted to at village Tunda and Siracha taluka Mundra ? G. Whether the authorities have erred in directing the refund despite the assessee failed to fulfil the conditions of the Notification No. 9/2009-ST, and 17/2011-ST? Notice is not required to be issued to the respondents as Mr. Paritosh Gupta, the learned counsel has already entered his appearance. 2. To be heard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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