CESTAT Sets Aside ₹5.31 Crore Service Tax Demand on SEZ Sub-Contractor Due to SEZ Exemption

Dix Engineering Project Services Pvt. Ltd. Vs Commissioner of Central Excise and Service Tax (CESTAT Bangalore) SEZ Services Through Main Contractors Still Eligible for Tax Exemption, Rules CESTAT;  CESTAT Deletes Service Tax Demand on SEZ Sub-Contract Works Due to Authorized SEZ Operations; No Time Limit for Availing Cenvat Credit Before September 2014; CESTAT Remands Cenvat Credit Issue After Rejecting Delay-Based Denial of Credit. The appeal before CESTAT Bangalore arose from an Order-in-Original dated 01.05.2015 confirming multiple service tax demands against the appellant under “Works ...