Case Law Details
Amneal Life Sciences Pvt Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad)
The case of Amneal Life Sciences Pvt Ltd Vs C.S.T. Service Tax was heard by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad. The appellant, a unit in the Special Economic Zone (SEZ) engaged in the manufacture of pharmaceutical products, sought a refund of service tax paid on renting immovable property services for their manufacturing premises. The department rejected the refund claim, stating that the rent invoices were in the name of a different premises. This article provides an analysis of the case and its implications.
Analysis: The appellant, Amneal Life Sciences Pvt Ltd, sought a refund of service tax paid on renting immovable property services for their manufacturing premises located in the Special Economic Zone. The department rejected the refund claim on the grounds that the rent invoices were in the name of a different premises, namely Plot No. 10 and 11 of Pharmez, instead of Plot No. 15, 16, and 17 of Pharmez where the registered premises were located.
The appellant contended that Plot No. 10 and 11 were temporary offices while the factory premises were under construction during the relevant period. They argued that renting of immovable property was included in the approved list of taxable services issued by the Development Commissioner, KASEZ, and therefore, the refund claim should be allowed.
The CESTAT accepted the appellant’s explanation and held that since renting of immovable property is an approved taxable service, the authorities should have sanctioned the refund claim. The CESTAT set aside the rejection of the refund claim and allowed the refund for the renting of immovable property services.
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