CESTAT Mumbai Allows SEZ Refund Claim for Business Support Services

Syntel Solutions (India) Pvt. Ltd. Vs Commissioner of Customs (CESTAT Mumbai) A circular no. 83 issued by ministry of commerce; applicable to all SEZ; which covers “business support services” as authorised services as well; The appellant is an SEZ unit. It exports information technology related services. It filed a re-fund claim of accumulated cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. It was allowed, albeit partially. Part rejection was on the ground, and upheld by the appellate authority, that the: (i) the input service invoices did not have any category of service men-...