CESTAT Allowed Refund alongwith Interest against Service Tax Paid for Services Received in SEZ

Cummins Technologies India Pvt. Ltd. Vs. Commissioner, Customs, Central Excise & Service Tax (CESTAT Delhi) The issue under consideration is regarding rejection of refund claimed by the appellant being service tax paid for the services received in the SEZ. CESTAT states that, as per condition no. 3(f) (ii) under Notification No. 40/2012-ST provides for the unit in a SEZ claiming exemption by way of refund, to have paid the amount indicated in the invoice/ bill or as the case may be, challan, including the service tax payable, to the person liable to pay the said tax or the amount of servic...