SEZ developer can claim ST refund on Input services by CA, CS etc

SEZ Developer Is Eligible For Refund Of Service Tax Paid On Various Input Services Like Company Secretary, Chartered Accountant, Security, Legal Consultancy Etc.

BRIEF FACTS

1. The Appellant is registered as Multi Product Special Economic Zone (MPSEZ) as a developer of AMRL Hi-Tech City. The Appellant claimed the refund of credit paid on various input services under Rule 5 of CENVAT Credit Rules, 2004 (“CC Rules”) read with Notification No. 12/2013-ST da

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