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TMI Blog2024 (7) TMI 1358X X X X Extracts X X X X X X X X Extracts X X X X ..... enial on the ground that the conditions specified in the notification, in particular condition number 2 (c), 3 (e) and 3 (f) were not complied with - HELD THAT:- The law is well settled that benefit of exemption granted under the notifications issued under the Finance Act are of general nature being available to any one and not necessarily confined to a unit in SEZ, which is peculiar in the case of section 26 of SEZ Act being a special power of exemption under a special enactment for a unit in a special economic zone. Therefore, notification issued under section 93 of the Finance Act 1994 cannot be pressed into service for finding out whether a unit in SEZ qualifies for exemption or not. It is found that it is an admitted position that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts having manufacturing facilities at Indore SEZ. During the relevant period, the respondent was availing various services in relation to its authorised operation, such as construction service, telecommunication service, architecture service, consultancy engineer service, manpower recruitment service, security service, etc. Since the services received by the units located at SEZ were exempt from service tax by way of refund claim under Notification No. 40/2012 ST dated 20.06.2012 and under Notification No. 12/2013 ST dated 1.07.2013, the respondent filed six refund claims for the service tax paid on the input services. Show cause notices were issued proposing to deny the refund basically on the ground that the conditions specified in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of C. Ex. Pune 2004 (171) ELT 296 (SC), Commissioner of Customs, (Import), Mumbai vs. Dilip Kumar and Company 2018 (361) ELT 577 (SC). 6. On the other hand, the submission of the learned Counsel for the respondent is that the issue is no more res-integra and has been settled in favour of the assessee that the SEZ unit has an unequivocal exemption from payment of service tax on input services. Relying on the statutory provisions of section 26 (e) of the Special Economic Zone Act, 2005 [SEZ Act] and rule 31 of Special Economic Zone Rules [SEZ Rules] , the learned counsel referred to series of decisions which interpreted these provisions and arrived at the conclusion that refund of service tax cannot be denied due to non-compliance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CST, New Delhi, 2021 (46) GSTL 418 (Tri.-Del.). (xv) Makers Mart vs. CCE ST, Jaipur 2016 (44) STR 126I (Tri.-Del.). (xvi) Makers Mart vs. CCE ST, Jaipur 2016 (43) STR 309 (Tri.-Del.). (xvii) Tieto Software Technologies vs. CCE, Pune, III 2016 (42) STR 689 (Tri.-Mumbai). 7. We have examined the decisions cited by the learned AR, however, they are inapplicable in the facts of the present case in as much as they are based on the general law of exemption and are not related to the SEZ units which have to be dealt on a different footing. Hence, no reliance can be placed on those decisions. 8. Considering the decisions cited by the learned counsel for the respondent, we agree that the issue now raised in these appeal stands already concluded in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder any of the enactments referred to and the conditions prescribed therein are therefore redundant and have no application by virtue of the provisions of section 51 of the SEZ Act, overriding the charging sections in the other laws. vi.) The terms and conditions subject to which the exemptions are to be granted under section 26 (1) have to be prescribed by the rules made by the Central Government under the SEZ Rules issued in exercise of the power conferred by section 55 of the Act 9. The law is well settled that benefit of exemption granted under the notifications issued under the Finance Act are of general nature being available to any one and not necessarily confined to a unit in SEZ, which is peculiar in the case of section 26 of SEZ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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