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SEZ Act Section 26 Exemption Overrides Service Tax Notification Conditions: CESTAT Delhi
Case Law Details
- Case Name
- SRF Limited Vs Commissioner of Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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SRF Limited Vs Commissioner of Customs (CESTAT Delhi)
The appeals before CESTAT Delhi concerned partial rejection of service tax refund claims filed by an SEZ unit in respect of various input services used for authorised operations. The refund claims, covering different periods from July 2012 to March 2016, were filed under service tax exemption notifications. The original authority and the Commissioner (Appeals) rejected refunds on several grounds, including non-approval of services by the Unit Approval Committee (UAC), claims based on Input Service Distributor (ISD) invoices...
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