For Refund service tax paid on common input services is to be apportioned in Turnover Ratio

CESTAT, NEW DELHI BENCH Mahindra World City (Jaipur) Ltd. Versus Commissioner of Central Excise, Jaipur FINAL ORDER No. 496 OF 2012-SM(BR) APPEAL NO. ST/845 OF 2011 APRIL 4, 2012 ORDER 1. The appellants have provided various services to an Special Economic Zone (SEZ). They have also been providing output service in relation to units outside the SEZ i.e. in normal Domestic Tariff Area (DTA). They took cenvat credit on various input services like telecommunication services, cab services, courier service, chartered accountant’s service etc. They filed a refund claim in term...