9911796707
TMI Blog2018 (10) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... d services used for the operations in SEZ unit. A mere maintenance of an account showing the total quantum of service tax paid by the assessee cannot be held to be availment of cenvat credit. The mere entries in such records which are not even prescribed statutory records, cannot lead to the inevitable conclusion that the assessee has taken the credit. Similarly, the reflection of such account in the ST-3 returns so as to let the department know about the total service tax quantum earned by the assessee will also not amount to the fact that as if the assessee has taken and utilized the credit. Not only that the appellant in their subsequent ST-3 returns has again shown the opening balance of such account maintained by them as zero and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... developer, for the authorized operations, are exempt from payment of service tax. The modus operandi for implementation of the said notification stands explained in the notification itself. Where the services so received by the SEZ assessee are used for authorized operations and are wholly consumed within the SEZ area, the provider of such services or the receiver of such services on reverse charge basis, as the case may be, has the option not to pay the service tax ab initio instead of the unit claiming exemption by way of refund in terms of the notification. Further, if the service tax stands paid, the SEZ unit would be entitled to the refund of such service tax paid by them in respect of the services utilized for authorized operati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stand ustilised by them, thus satisfying the conditions of the notification. 5. On going through the notification, I find that the same debars taking of cenvat credit of service tax paid on the specified services used for the operations in SEZ unit. The question required to be decided in the present appeal is as to what exactly is the meaning of the expression taken appearing in sub-clause (g) of Explanation (2) appended to the notification in question. A mere maintenance of an account showing the total quantum of service tax paid by the assessee cannot be held to be availment of cenvat credit. The mere entries in such records which are not even prescribed statutory records, cannot lead to the inevitable conclusion that the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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