Case Law Details
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 scrutinizing the refund, it was found by the Department that Appellant was not eligible for refund on certain services amounting to Rs.18,13,434/- for which a Show Cause Notice was issued for denying refund claim to that extent mainly on the services viz. Company Secretary Service, Chartered Accountant Service, Security Service, Legal Consultancy services etc.
3. The adjudicating authority in his order sanctioned the refund claim of Rs.71,69,349/-, however rejected the refund of Rs.18,13,434/- on the ground that no evidence was available supporting that these services were used towards authorized operation of SEZ.
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