Services for SEZ authorized Operations Exempt, Even if Used Outside SEZ

ATC Tires Private Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai)

CESTAT Chennai held that SEZ unit/ developer is eligible to claim exemption from services tax even if the services are consumed outside the SEZ so long as the services are being used for authorized operations.

Facts- The appellant being a part of the Alliance Tire Group (ATG), is a leading manufacturer of global off-highway tyres. The Corporate Office o

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