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-tioned and (ii) the services in question were business support services not covered by the approval granted by the Development commissioner being “authorised services”. Hence, appeal.
Hon’ble CESTAT, Mumbai set aside the order and allowed the appeal. It held: (i) though the appellant has argued that section 51 of the SEZ Act, 2005 overrides any other provision and refund has to be sanctioned in terms of section 26 read with Rule 31, the said issue need not be decided; (ii) on facts; there is a circular no.83 issued by the ministry of commerce; applicable to all SEZ; which covers “business support services” as authorised services as well; (iii) hence, directs refund of the amount along with interest within 2 months.
