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TMI Blog2013 (3) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... on areas developed in SEZ and outside SEZ is not a good criterion for the purpose in question for various reasons. In the first place, Revenue will not be able to do verification of the measurements considering the activity involved vis-a-vis amount of refund to be granted. Further the quality of development and facilities provided inside SEZ and outside SEZ are likely to be very different. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a (DTA). They took cenvat credit on various input services like telecommunication services, cab services, courier service, chartered accountant's service etc. They filed a refund claim in terms of notification No.9/09-ST as amended which provides exemption for input services used for providing services to SEZ and units located in SEZ. The claim filed by the appellant has been allowed to certain ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g these two areas. Further the appellants submit that a basis of ratio of value of output service rendered inside SEZ and that outside SEZ will be a much better and clearly determinable ratio than that based on area developed. 4. The learned AR submits that the lower authority has determined the refund on the basis of areas inside SEZ and outside SEZ. He says that in the Tribunal, it is not poss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easily determinable and does not involve the defects pointed out above for the ratio of areas. So I order that the refund may be granted adopting the ratio of value of services rendered. 8. The appellants submit that they are able to give data of value of services rendered inside SEZ and outside SEZ and if such basis is adopted for grant of refund, it will be more favourable to them. 9. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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