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TMI Blog2019 (1) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... y various appellate forums, to be very much eligible input services for the purpose of 2(l) of the CCR 2004. So also, it has been consistently held that value of SEZ exports should be included in computing the export turnover for the purpose of working out the quantum of refund in Rule 5 of the CCR 2004. Respondent-assessee has correctly relied upon the decision of the Tribunal in Cognizant Technology Solutions [2016 (2) TMI 580 - CESTAT CHENNAI] which inter alia, held that the exclusion of SEZ exporter turnover in computing the export turnover for the purpose of Rule 5 ibid was not sustainable. Refund allowed - appeal dismissed - decided against appellant-Revenue. - Appeal Nos.ST/105-109/2012, ST/111/2012 - FINAL ORDER No. 43084-430 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department have preferred these appeals. 2. Revenue in their grounds of appeal have inter alia, relied upon Tribunal decision in the case of CCE Thane-I Vs Tiger Steel Engineering (I) Pvt. Ld. 2010 (259) ELT 375 (Tri.-Mumbai) and have contended that the assessee is not entitled for refund of unutilized cenvat credit on inputs used in or in relation to services provided to SEZ units. The term export under SEZ Act is a deeming provision meant exclusively for benefit of SEZ units only and DTA units cannot claim any complementary benefit based on deeming of SEZ Act / Rules by mere supply of goods to SEZ units. Export turnover‛ in the formula prescribed under Notification No.5/2006 for arriving at the proportionate credit will not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Cognizant Technology Solutions Vs CCE ST reported in (2016) 43 STR 576 (Tri.-Chennai) has held that the value of SEZ export should be included in computing export turnover. In the said case the value of exports made from SEZ was not included in the export turnover portion in the formula prescribed under Rule 5 of CCR. 5. Heard both sides and have gone through the facts. 6. We find that both the issues in dispute are no longer res integra. The services like Event Management , Clearing Forwarding Agency service, Insurance service etc. have been held, by various appellate forums, to be very much eligible input services for the purpose of 2(l) of the CCR 2004. So also, it has been consistently held that value of SEZ e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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