Cenvat credit on input services received in SEZ unit available

Global Logic India Limited Vs Commissioner of Central Goods & Service Tax (CESTAT Allahabad)

Held that option is available to the appellant to claim cenvat credit on service tax paid on input services received in its SEZ units instead of claiming benefit of exemption notification.

Facts- The appellant had availed and utilised the CENVAT credit of service tax paid on input services received in its Special Economic Zone. The appellant could also have claimed exemption by

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