Intas Pharmaceuticals Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad)
SEZ Act allows duty free receipt of services required for the authorized operations. Notification No. 12/2013-ST provides the route of refund of such service tax paid. There is no requirement of approval of any specified service by approval committee in the SEZ Act. Requirement arise only by virtue of clause 3(I) of Notification No. 12/2013-ST dated 01.07.2013. Section 51 of the SEZ Act provides that the provisions of the act would have overriding effect on any other law for the time being in force. Rule 31 of the SEZ Rules, 2006 grants exemption from service tax on admissible services rendered to the Developer or a unit by way of any service provider for the authorized operations in SEZ.
CESTAT find that in the appellant’s own case vide order reported in 2013 (32) STR 543 (Tri-Ahmd.), the benefit of refund has been allowed in respect of services not listed as a specified services approved by the approval committee.
CESTAT held that appellants are entitled to refund in respect of services received by them for the authorized operations even if, such services are not listed as a specified services in the list approved by the Approval Committee.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
The appeals are filed by M/s. Intas Pharmaceuticals Ltd against partial rejection of refund claim and denial of interest thereon. The details of Order-In-Original and the amount involved are as under:-
