Service Tax on Authorised SEZ Operations Refundable Despite Notification Conditions: CESTAT Delhi

Cummins Turbo Technology Vs Commissioner of Customs (CESTAT Delhi) Background of the Appeals CESTAT Delhi decided twelve appeals involving the same appellant, an SEZ unit under the Special Economic Zones (SEZ) Act, 2005, and the same legal issue through a common order. The appellant’s corporate office, registered as an Input Service Distributor (ISD), received input services and distributed the CENVAT credit of service tax to its domestic and SEZ units through ISD invoices. The SEZ unit claimed refunds of service tax paid on such input services under Notification No. 12/2013-ST dated 01....