Exports to SEZ should be included for Service Tax Refund

CA Urvashi Porwal Brief of the Case In the case of M/s. Cognizant Technology Solutions Vs. CCE & ST (LTU), Chennai, it was held that the export turnover portion in the formula prescribed under Rule 5 of CCR includes the value of exports made from SEZ. Facts of the Case The Appellants are rendering software services and the services are exported and also to the domestic clients. The Appellant obtained centralized registration for service tax with the Commissioner of LTU, Chennai and also registered with STPI/SEZ as well. The Appellant claimed refund of CENVAT credit on the credit relatin...