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SEZ developer can claim ST refund on Input services by CA, CS etc
Case Law Details
- Case Name
- AMRL Hitech City Ltd Vs Commissioner of Central Excise & ST (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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SEZ Developer Is Eligible For Refund Of Service Tax Paid On Various Input Services Like Company Secretary, Chartered Accountant, Security, Legal Consultancy Etc.
BRIEF FACTS
1. The Appellant is registered as Multi Product Special Economic Zone (MPSEZ) as a developer of AMRL Hi-Tech City. The Appellant claimed the refund of credit paid on various input services under Rule 5 of CENVAT Credit Rules, 2004 (“CC Rules”) read with Notification No. 12/2013-ST dated July 01, 2013.
2. The Appellant claimed refund of Rs.89,82,783/- towards Service Tax paid on various input services. While scrutinizin...
