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TMI Blog2016 (1) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the letter F. NO. 9/SEZ/181/2006/659, dated 10-2-2006 issued by the Development Commissioner to M/s. Oil Field Warehouse Services Pvt. Ltd. while extending all the facilities and entitlements admissible to a unit in SEZ, it clearly mentions the authorized operations as rendering services such as (i) logistics & related services, (ii) maintenance and repair of equipment and (iii) supply of pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons as laid down in the SEZ Act. Commissioner (Appeals) correctly upheld the order of original authority sanctioning claim of refund filed under Rule 5 of Cenvat Credit Rules, 2005 consequent to supply of goods to SEZ unit. X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) has given anxious consideration to this issue raised by the department. The relevant portion is reproduced as under : - 5. … … … As seen from the letter F. NO. 9/SEZ/181/2006/659, dated 10-2-2006 issued by the Development Commissioner to M/s. Oil Field Warehouse Services Pvt. Ltd. while extending all the facilities and entitlements admissible to a uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations. Hence, I hold that the clearances made by the respondents to M/s. Oil Field Warehouse Services Pvt. Ltd., a unit in SEZ would constitute exports and are for the authorized operations as laid down in the SEZ Act. 4. In view of the foregoing, especially Rule 18(5) of SEZ [Rules], I am of the view that the impugned order call for no interference. 5. In the result, the appeal is di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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