2014 (7) TMI 409 - AT - Service Tax

Demand of service tax - Whether the appellant is liable to pay the amount demanded under Rule 6(3) of Cenvat Credit Rules, 2004 (CCR) in respect of services provided to SEZ unit along with interest and pay penalty equal to the amount - Held that - there is no dispute and both sides agree that the services have been provided to SEZ Unit / SEZ developer. In these circumstances, the impugned order has no merit and, accordingly, the impugned order is set aside - Decided in favour of assessee.

Summary

The issue was whether the appellant must pay the amount demanded under Rule 6(3) of Cenvat Credit Rules, 2004 for services provided to SEZ unit. The Tribunal held that services to SEZ unit do not attract Rule 6(3) of CCR. The impugned order was set aside, and the appeal was allowed in favor of the appellant.