2021 (10) TMI 1439

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..... round that these are not common services - HELD THAT:- The ISD invoices have been issued by ISD distributor located elsewhere and Learned C.A. pointed out that independent returns are filed for the ISD. The record of ISD has also been audited by Revenue and no objection regarding this distribution has been raised. Regarding distribution or admissibility of these service by the ISD unit a challenge .....

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..... f refund of service tax paid on specified services received by SEZ units. Clause (III)(a) of para 3 of Notification 12/2013-ST provides that services that are common to authorize operations in an SEZ and the operations in DTA shall be distributed amongst the SEZ unit or the Developer in the DTA Unit in the manner prescribed in Rule 7 of the Cenvat Credit Rules. It also prescribed that for the purp .....

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..... Notification 12/2013-ST it is mandatory for the appellant to show how the services were received by the SEZ Unit and used for the various operations. 4. I have considered the rival submissions. I find that the issue is limited to the refund of the service tax contained in the ISD invoices received by the appellant. The ISD invoices have been issued by ISD distributor located elsewhere and Learned .....

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