9911796707
TMI Blog2023 (10) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... but at the same time, it cannot be denied that at some point, the eligibility did exist. Further, observed that, procedural infirmities for a shorter and longer time, does not in any way frustrate the exemption accorded to the impugned supply of services. The appeal was allowed granting the benefit of exemption. Admittedly appellant have rendered services in the SEZ premises to the SEZ Units/Developer - the appellant is entitled to exemption - the impugned order set aside - appeal allowed. - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND MR. A.K. JYOTISHI, MEMBER (TECHNICAL) Ms Shrayashree T, Advocate for the Appellant. Shri B Sangameshwar Rao, Authorised Representative for the Respondent. ORDER Heard the parties. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The Show Cause Notice was adjudicated on contest and the proposed demand was confirmed along with equal amount of penalty. Further, interest was also demanded. Being aggrieved, the appellant assessee is before this Tribunal. 5. Learned Counsel for the appellant interalia urges that it is admitted fact that the appellant assessee have rendered service to the units in the SEZ premises. This fact is evident from the findings recorded by the Commissioner in para 26 of the impugned order which reads as follows: From the above, I find that there is no dispute with regard to the provision of subject services/works in SEZ and it is also undisputed fact that the assessee have not followed/fulfilled the prescribed procedures/conditions. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntainer station, land station and land customs station. Specific exemption is provided on taxes, duties or CESS under enactment is specified in First Schedule to the Customs Act. Although Finance Act, 1994 is not specifically mentioned in the said schedule, another provision of SEZ Act i.e. Section 26(1) specifically allows exemption of service tax under the Finance Act, 1994, subject to provision of Section 26(1) of the SEZ Act read with SEZ Rules, 2006. Thus exemption was held admissible only subject to other provisions of the SEZ law, and not any other law. 9. Learned Counsel further urges, that Revenue had filed SLP against the judgment in GMR, Hon ble Supreme Court by Order dated 26.07.2019 have been pleased to dismiss the SLP filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been backed by Form A1, which upon scrutiny was found to have been verified only on 14.06.2011. It was further alleged therein that for the period July 12 to March 13 assessee has claimed exemption against Form A1 which having been audited only on 29.08.2012, precluded the privilege between 01.07.2012 and 28.08.2012. Accordingly, recovery was ordered on account of breach of condition of the respective Notification. This Tribunal following the Ruling in the case of GMR Aero Space Engineering Ltd., (supra) observed that it is on record that required documentation was not available for the entire period of the dispute, but at the same time, it cannot be denied that at some point, the eligibility did exist. Further, observed that, procedur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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