2018 (3) TMI 1595

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..... rovided by the appellant to the SEZ units are definitely consumed by the SEZ Unit. The denial of exemption alleging that these are not consumed entirely within the SEZ unit does not find favor - exemption allowed - appeal allowed - decided in favor of appellant. - Appeal No. ST/693/2010 - Final Order No. 40608/2018 - Dated:- 12-3-2018 - Ms. Sulekha Beevi And Shri Madhu Mohan Damodhar, JJ. .....

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..... d, interest and penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. counsel Ms. Sweta Giridhar submitted that the imports/exports clearance services were provided by appellant to the SEZ Unit. These services are used / consumed by the SEZ unit and therefore the denial of exemption is against law. She submitted that Section 66 of SE .....

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..... be undertaken either at the factory premises of exporter or at the Container Freight Station (CFS) nominated by the Customs Department. In case the cargo is to be stuffed into the container at the exporters factory premises, the exporter takes the delivery of empty container from the appellant and stuffs the cargo into the container in the presence of Central Excise officer at the factory and sea .....

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