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TMI Blog2016 (2) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... te can be claimed on service tax paid and not claimed only in respect of the central excise duty paid - the decision in the case of SUJANA METAL PRODUCTS LTD. Versus COMMISSIONER OF C. EX., HYDERABAD [2011 (9) TMI 724 - CESTAT, BANGALORE] relied upon - Held that: - The said law squarely applies in the case in hand as the issue is similar, where it was held that after coming into force of SEZ Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of Finance Act wherein the appeal against the first appellate authority order in case of rebate claim, lies before Joint Secretary, Government of India. 3. Heard both sides and perused the records. 4. On perusal of records, it transpires that the respondent had filed a rebate claim for the service tax pain on various taxable services rendered to various customers situated in SEZ. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of the Government of India in the Ministry of External Affairs numbers S.O. 643(E) dated 9th Sept. 1996. ii. From the above it could be seen that the Economic Zone of India is included in the Rule however the question arises as to why the appellant paid tax when the export to SEZ is exempt from payment of tax in terms of Rule 4 of the Export of Service Rules, 2005. Rule 4 of the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant would be eligible for rebate subject to the condition that the appellant should produce before the original adjudicating authority a disclaimer certificate from the concerned service recipient and certificate from the jurisdictional Deputy Commissioner/ Asstt. Commissioner certifying that the concerned service recipient i.e. unit from the respective SEZ has not claimed rebate and that the reb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of SEZ Act, supplies made by DTA units to SEZ units are to be treated as export and entitled to benefits as such. The said law squarely applies in the case in hand. Since there is no dispute that the services were rendered to the units in SEZ area, the impugned order has correctly followed the law and sanctioned the rebate claim. 7. In our considered view, the impugned order is correct, lega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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