2015 (12) TMI 1273

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..... as part of remuneration package of employee. But that does not appear to have no relevance in the course of the integral connection to the SEZ. Secondly, the letter of Commerce Department is issued on 19.11.2013 bringing Rent-a-Cab service to the fold of exclusion. Rent-a-Cab service is expected to terminate in the SEZ to fall with the scope of exclusion. Appellants case does not appeal to be appr .....

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..... t. The other alternative argument of the appellant is that the Ministry by letter dated 19.11.2013 has clarified that the services provided by the appellant shall fall in exclusion category as approved service. Therefore, appellants seeks prayer that waiver of pre-deposit shall serve the interest of SEZ. 2. Revenue on the other hand says services provided outside SEZ has no relevance to claim t .....

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..... date of adjudication period. Thirdly, it also does not appear to commonsense that the services has any integral connection to appreciate as input service. Following the decisions cited in (a) Norasia Container Lines Vs Commissioner of Central Excise, New Delhi Vs Commissioner of Central Excise, New Delhi reported in 2011 (23) S.T.R.295 (Tri.-Del.) and (ii) Mahalakshmi Travels Vs Commissioner of .....

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