2017 (1) TMI 383

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..... s to SEZ Unit should be considered as “port of export”? - Held that: - Sub-section (2) of Section 53 ibid mandates that SEZ shall be deemed to be a port under Section 7 of the Customs Act, 1962. On a conjoined reading of the provisions contained in Section 2 (m), 51 and 53 ibid, it reveals that goods supplied by a manufacture located in the Domestic Tariff Area (DTA) to the SEZ Unit / Developer sh .....

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..... ice tax paid on GTA services for supply of goods to the SEZ Unit in terms of Notification No.40/2007-ST dated 17.09.2007 as amended by Notification No.41/2007 - ST dated 06.10.2007, 42/2007-ST dated 29.11.2007, 3/2008-ST dated 19.02.2008. The Department has denied the cenvat benefit on the ground that service tax paid on freight from place of removal (factory gate) to the SEZ Unit is not admissib .....

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..... n a conjoined reading of the provisions contained in Section 2 (m), 51 and 53 ibid, it reveals that goods supplied by a manufacture located in the Domestic Tariff Area (DTA) to the SEZ Unit / Developer should be considered as export and the premises of the SEZ is to be construed as the port of export . Since, the above referred Notifications specified that services utilized for movement of goods .....

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