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Time limit not applicable for Service Tax refund to SEZ
Case Law Details
- Case Name
- Lanco solar Pvt. Limited Vs Commissioner, Central Tax, Central Excise, Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Lanco solar Pvt. Limited Vs Commissioner, Central Tax, Central Excise, Customs (CESTAT Delhi)
Delhi CESTAT held that the ab initio exemption provided under the SEZ provisions, having overriding effect on the service tax provision. Under such position of law, a notification under service tax cannot restrict or provide a time limit for grant of refund to the SEZ unit and developer.
FULL TEXT OF THE CESTAT JUDGEMENT
The issue in these appeals is the same and they are taken up together for hearing and disposal.
2. Heard the parties.
3. The issue in these appeals is whether the a...
