Services for SEZ authorized Operations Exempt, Even if Used Outside SEZ

ATC Tires Private Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) CESTAT Chennai held that SEZ unit/ developer is eligible to claim exemption from services tax even if the services are consumed outside the SEZ so long as the services are being used for authorized operations. Facts- The appellant being a part of the Alliance Tire Group (ATG), is a leading manufacturer of global off-highway tyres. The Corporate Office of the appellant is in Mumbai and the appellant also has two manufacturing units in India: one is an Export Oriented Undertaking (EOU) located at Dahej, Gujar...