Service tax Exemption to SEZ not available if services not consumed within the SEZ

CESTAT, MUMBAI BENCH DHL Lemuir Logistics (P.) Ltd. V/s. Commissioner of Central Excise, Mumbai ORDER NO. S/644/2012/CSTAB/C-I APPLICATION NO. ST/S/52 of 2012 APPEAL NO. ST/11 of 2012 MAY 16, 2012 ORDER P. R. Chandrasekharan, Technical Member   This appeal and stay application are directed against order-in-original No. 56/BR-56/ST/Th-I/2011 dated 30/09/2011 passed by the Commissioner of Central Excise, Thane-I. The stay application is being taken up for consideration. 2. The appellant, M/s. DHL Lemuir Logistics Pvt. Ltd., Chennai, is engaged in rendering of services of Custom...