Condition for refund imposed in Finance Act unjustified as SEZ unit exempt from service tax under SEZ Act: CESTAT Delhi

Commissioner Vs CIPLA Limited (CESTAT Delhi) CESTAT Delhi held that SEZ unit is exempted from payment of service tax in terms of provisions of SEZ Act. Accordingly, condition of exemption by way of refund imposed under the provisions of the Finance Act are inconsistent with the provisions of the SEZ Act. Refund granted. Facts- The respondent is manufacturer and exporter of pharmaceutical products having manufacturing facilities at Indore SEZ. During the relevant period, the respondent was availing various services in relation to its authorised operation, such as construction service, telecommu...